EPCG scheme compliance requires bonds and bank guarantees to secure duty exemptions until export obligations are discharged.
Procedure prescribes registration, security and closure formalities for the EPCG scheme: licence registration requires original licence, prescribed bond and applicable Bank Guarantee or Corporate Guarantee; bonds must cover duty ordinarily leviable and interest, with BG norms and possible reduced BG on certified export performance or specified registration proof. Installation of imported capital goods must be certified by Central Excise or an independent chartered engineer. After fulfillment of export obligation, exporter must obtain EODC and apply with specified documents for cancellation of Bond/LUT and BG, upon which customs will cancel and return security.

Monitoring of export proceeds: EDI BRC alerts require exporters' bank certificates and affidavits to secure drawback payments.
Exporters must furnish port-wise Authorized Dealer certificates or BRCs and an affidavit listing ADs when filing Drawback Shipping Bills; normal exporters file such certificates quarterly and status holders or exporters with extended realization periods file half-yearly. An ICES BRC module will register submissions, issue alerts for missing BRCs/negative statements against Shipping Bills keyed to LEO dates, allow officers to clear alerts by entering BRCs, negative statements or recovery order details, and support recording adjudication to prevent further drawback disbursal until recovery.

Double cess liability: exporters may be charged both agricultural and processed-food export cess if an item is scheduled under both Acts.
Where an export item is included in the schedules of both the Agricultural Produce Cess Act and the Agricultural and Processed Food Products Export Cess Act, each Act imposes an independent cess and both cesses may be levied on the same export; field formations are to finalize pending assessments reflecting that legal position and the earlier single-charge Circular is withdrawn.

Intellectual Property Rights registration requires online filing with location-specific fees, document uploads and bonds before customs processing.
Electronic filing under the IPR enforcement rules is enabled via an ICEGATE-hosted module where applicants select a Customs Commissioner, prepare a demand draft payable at that location, upload mandated documents (pdf) and images (jpg/gif/png), and submit online. Right holders must execute a general bond and an indemnity bond; non-holders filing online must furnish these in hard copy to the chosen Commissioner. On submission the system issues a Unique Temporary Registration Number (UTRN); applicants must print and deliver the application, supporting documents, bonds and demand draft to the Commissioner for issuance of a Unique Permanent Registration Number (UPRN).

Cargo movement approval via EDI enables automatic port-to-CFS container transfers upon compliant IGM submission, streamlining gate processes.
Electronic EDI messaging governs port-to-CFS container movement through three messages: Cargo Movement Approval (message 19) from Customs to shipping agents, port/terminal operators and destination CFSs; Gate Pass (message 20) from the source custodian to Customs upon port exit; and CFS Arrival (message 21) from destination custodian upon receipt. Automatic movement approval is granted at entry inward if IGM contains mandatory fields (destination CFS code, cargo type 'C' or 'CP', cargo movement 'LC', and MLO code); otherwise a manual application per Annexure C is required. Terminals must generate and Customs endorse EIRs at exit. A mail-based procedure remains until messaging stabilizes.

Centralization of export processing consolidates factory stuffed container export formalities at designated CFSs to improve efficiency.
All procedural work for exports of factory stuffed containers - including shipping bill filing, checklist generation, assessment, grant of LEO, EP copy generation, and amendments or EGM error corrections - shall be handled centrally at designated Container Freight Stations; online filings via ICEGATE will be processed at the designated CFS chosen by the exporter or CHA, with a short transitional period to facilitate implementation.

Container Freight Station designation: procedural framework for custodian responsibilities and import/export container clearance under customs supervision.
The notice declares the Mundra premises as a Container Freight Station and customs area, approves M/s Central Warehousing Corporation as custodian, and prescribes detailed procedures for import and export container clearance: submission of IGM/OBL and movement requests, joint Equipment Interchange Reports on transfers, de stuffing and de stuffing sheets signed by customs and parties, Bill of Entry and Shipping Bill processing (including EDI flows, appraisement, physical examination, duty payment and out of charge), custodian responsibilities, movement of empties under EIR, auctioning of uncleared goods under Section 48, and export stuffing, sealing and port transfer with EGM/manifest filing.

Port clearance requirements mandate verification of statutory and MMD/DGS certificates and insurance before issuing clearance.
Verification of Statutory Certificates (ISPS Certificate, Safety Management Certificate, Document of Compliance under ISM) and of Clearance Certificates from MMD/DGS (grain loading permission, towing permission, single-voyage permission, dangerous-cargo/IMDG permission), plus release orders for previously detained vessels and proof of P&I and other required insurance, is required prior to issuance of port clearance.

Transaction value scrutiny for imported second hand machinery can be rejected, prompting depreciation based replacement cost valuation.
When an assessing officer has reason to doubt the truth or accuracy of the declared value of imported second hand machinery, the officer should invoke the procedural deeming provision in Rule 12 to seek further information; if reasonable doubt remains, the declared value may be rejected and value re determined under Rule 9 by reference to the certified price of a new machine scaled down by depreciation, supported by an independent Chartered Engineer's certificate detailing manufacture year, condition, reconditioning and expected life.

Export prohibition of non-basmati rice under transitional arrangements, directing customs to enforce compliance immediately.
The communication states that export of non-basmati rice under the Transitional Arrangements of the Foreign Trade Policy, 2004-2009 is prohibited by a notification, and directs customs field formations to take urgent enforcement and administrative action to ensure compliance with that prohibition.

Bank guarantees for conditional re exportation: differentiated guarantee requirements based on importer status and prior bond compliance.
Procedure mandates taking Bank Guarantees and End Use/Transit Bonds for consignments covered by conditional re exportation and certain re importation notifications. First time importers must furnish a higher guarantee tied to the differential duty exempted; regular importers with no pending re export proof beyond permissible limits need not furnish a guarantee; regular importers with pending re export proof within the stipulated period must furnish a reduced guarantee; importers who breached prior bond terms must furnish the higher guarantee. Trade may report implementation problems to the Commissioner.

Import General Manifest amendment: only carrier or carrier authorized registrants may apply; CHA may submit signed carrier applications.
Amendment of an Import General Manifest may be filed only by the carrier or a person authorized by the carrier to issue delivery orders, and that filer must be registered with Customs; a CHA may submit the application but it must be signed by the carrier or its authorized person and state reasons. The Bill of Lading is the carrier's contract of carriage and evidence of title; Customs' role is limited to duty collection and prohibitions enforcement, not resolving ownership disputes. Consignee amendments require specified documents (Bill of Lading, packing list, signed invoice) and where identity changes occur, certification or indemnity bond and supporting proof.

Container scanning protocol: unscanned, ODC and LCL containers may be cleared under prescribed reporting and examination procedures.
Where containers selected for scanning are not scanned, either because they were brought to the scan site but not scanned or because they were taken directly to the CFS, the Customs Superintendent or CFS must follow prescribed procedures: stamp "Container Not Scanned" when scanner side failure occurs; CFS must notify the Container Scanning Division and importer and either return the sealed container to the relocatable scanner or permit examination by dock officers (percentage set by AC/DC) without separate CSD NOC; ODC and LCL cargo have specified direct clearance protocols; CSD NOC is required only if scanned images are suspicious and containers are put on hold.

Port clearance requirements now demand verification of statutory certificates and MMD/DGS operational permissions before issuance.
Verification of specified statutory and port permissions is mandated before issuance of port clearance. Required documents include the ISPS Certificate, Safety Management Certificate, Document of Compliance under ISM, MMD/DGS clearances for grain loading, towing, single-voyage movements and dangerous cargo under the IMDG Code, release orders for detained vessels under the Merchant Shipping Act, and proof of P&I or other port insurance coverage.

Drawback claim compliance - exporters must respond to issued queries or claims will be settled on record after sixty days.
Drawback claim queries issued via the EDI system may be checked through an extended e-mail status-enquiry facility that sends automated replies with reasons for pendency. All pending queries as of the specified date were compiled on CD and forwarded to exporters' associations for circulation; exporters should contact their association or use other enquiry channels. Absent a reply within sixty days of the notice, old pending drawback claims will be settled on the basis of available records, though exporters may request an extension to keep claims pending.

Importability under Served from India Scheme limited to items freely importable under ITC(HS); restricted goods barred from scheme use.
Duty credits under SFIS and other Chapter 3 reward schemes may be used only for goods that are freely importable under the ITC(HS) Classification; imports under these schemes must be scrutinised against the FTP, Handbook of Procedures and customs notifications to ensure restricted goods are not cleared, and Public Notices or Standing Orders issued for guidance.

Avian flu alert: Customs to intensify monitoring of cross-border poultry and poultry product movements to prevent spread.
An alert to Customs formations reports an Avian Influenza outbreak causing significant poultry mortality and directs enhanced monitoring of cross-border movement of poultry and poultry products, especially along the Bangladesh border; recalls prior procedural guidance on clearance of livestock and instructs officers to maintain heightened vigilance and implement containment measures at border points and ports of entry.

DEPB and drawback status inquiry: email-based tracking with precise subject formats and auto-generated status responses for exporters.
An email-based facility enables queries on DEPB transmission and drawback shipping bill status by sending precisely formatted subject-line requests to [email protected]. The system auto-generates a reply with the status as an attachment; request formats cover individual SB numbers, all SBs for a given IEC, or all SBs for a CHA, and include queries for pending drawback claims and claims passed during the prior six months. Users should limit IEC- or CHA-wise queries to avoid EDI load and follow sample mail templates; technical issues should be raised with DC (EDI), the Systems Manager, or the helpdesk email.

Intellectual property recordation: electronic customs filing requires document uploads, mandatory bonds, and printed submission.
Electronic recordation for IPRs is available via an ICEGATE web module offering category specific application forms, legal references and upload facilities; applicants must choose the Commissioner for registration, prepare a demand draft payable there, upload prescribed documents in specified formats, complete all mandatory fields, obtain a Unique Temporary Registration Number (UTRN) on submission, then print and submit the application with the demand draft, executed general bond and indemnity bond and supporting documents to the chosen Commissioner for issuance of a Unique Permanent Registration Number (UPRN).

Exemption from Special Additional Duty for imports under DEPB licences tied to retrospective tobacco exports; SAD not debited.
Tobacco exports from ICD Guntur during 7.4.1997-26.11.1997 that resulted in DEPB licences issued after the Supreme Court judgment are entitled to exemption from Special Additional Duty under the DEPB Scheme, and that duty need not be debited from the DEPB licence/scrip; customs are directed to allow the exemption and report implementation issues.