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Circulars
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Restrictions on import of products made of plastic
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Extended Producer Responsibility for plastic packaging: phased EPR targets, import prohibitions on listed single-use plastics and centralized registration required.
Restrictions implement amended Plastic Waste Management Rules by prohibiting specified single-use plastic items from manufacture, import, stocking, distribution, sale and use from 1 July 2022 (compostable-plastic exception), increasing minimum carry-bag thickness and requiring registration of producers, importers and brand-owners on a CPCB centralized portal. Category-wise EPR targets, recycling minima, end-of-life disposal rules and mandatory recycled-content percentages are phased in; obligations include Action Plans, annual returns with certified recycling evidence, trading and carry-forward of surplus EPR certificates, and imposition of environmental compensation for non-compliance.
Changes in the System with AD Code registration in EDI (Centralised) Section, JNCH
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Centralised AD Code registration enables an IEC to use registered bank-account details across all Customs locations.
AD Code and associated bank account registration for an IEC is centralised in the Customs EDI system. Registration at one Customs port enables use of the AD Code for filing shipping bills at all Customs locations, without separate port-wise registration. New registrations and updates must be requested online through ICEGATE and approved under the CLK role at the registration port. Amendments to linked account details can be made only at that port. Multiple AD Codes and associated accounts may remain registered against an IEC.
Rectification of EGM Errors and Stuffing report errors
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Container-number mismatch rectification enables correction of export manifest errors through supplementary filings or Shipping Bill amendments.
Container-number mismatches between Shipping Bills and Export General Manifests are classified as Error Code C and may impede processing of IGST refund and drawback claims. An incorrect EGM requires the Shipping Line to file a supplementary EGM, followed by approval in ICES. An incorrect Shipping Bill requires submission of the approved Container Load Plan and Bill of Lading to the concerned Stuffing Superintendent, who amends the container number through the ICES Container Amendment function.
Instructions to Authorized Officers of FSSAI & Customs regarding testing of UHT Whipping Cream
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Commercial Sterility Test exclusion for UHT whipping cream: imported consignments shall not be subjected to that test.
Instruction requires that the Commercial Sterility Test in Table 2B of the FSS Regulations, 2011, shall not be applied to imported UHT whipping cream, because stakeholder input and the Scientific Panel determined the test is not feasible given the product's nature and storage conditions; Authorized Officers of FSSAI and Customs must ensure consignments are not tested for Commercial Sterility and report implementation difficulties to the Board.
Regulation regarding export of raw, white and refined sugar under OGL in the current sugar seasons 2021-22 (Oct-Sept.)
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Export restriction on sugar requires specific permission from the Directorate of Sugar for exports under OGL.
Export of raw, white and refined sugar is placed in the Restricted category requiring specific permission from the Directorate of Sugar via issuance of Export Release Orders (EROs) processed through the National Single Window System or email in prescribed format with supporting contracts, bank documents or proof of advance payment. EROs are time limited, non amendable, published on the Directorate's website, and shipments already meeting prescribed port filing conditions remain permissible. Sugar mills must submit daily dispatch reports, obtain approvals before export dispatch, and breaches may attract blacklisting and penalties under the Essential Commodities Act and the Sugar (Control) Order.
Faceless Assessment - Measures for timely assessment of Bills of Entry by providing all the details at first instance -Efforts to reduce queries/compulsion to raise queries
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Faceless assessment requires complete, legible and linked Bill of Entry documentation to reduce queries and accelerate import clearance.
Faceless assessment of Bills of Entry requires complete initial disclosure of commodity description, brand, model and assessment-relevant specifications. Supporting technical literature, mandatory documents and certificates should be uploaded at the first instance. e-Sanchit uploads must be legible and linked to the relevant Bill of Entry, enabling assessing officers to examine the material and reducing avoidable queries and delays in assessment and clearance.
Amendment in Para 9 of Public Notice No. 07/2018 Dated 23.01.2018 - Procedure for movement of containerized import cargo from Port Terminal to different Container Freight Stations (CFSs) under Kolkata (Port) - implementation of CFS and Gate Module under ICES Version 1.5.
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Re-crediting of CO Bond requires monthly submission of import and export details to Container Cell for verification and bond reconciliation.
Where ICES v1.5 lacks an automated re-credit function, MLO/Shipping Agents must submit monthly import and matching export details (IGM and landing application numbers/dates, container numbers, shipping bill and EGM numbers/dates, POMS/ITDR) to the Container Cell email by the 5th; the Container Cell will verify submissions in ICES and forward verified applications to the Assistant/Deputy Commissioner for CO Bond reconciliation and issuance of cancellation certificates. The amendment is effective from 17/05/2022.
Amendment in Export Policy of Wheat
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Export prohibition of wheat: consignments registered with Customs before the amendment may proceed under Handbook provisions.
Wheat export policy was amended to prohibit exports, subject to a transitional exception: consignments handed to Customs for examination and registered in Customs systems on or before the amendment's effective date may be allowed to export pursuant to Para 9.12(B) of the Handbook of Procedure; Customs field formations are directed to implement this approach when processing such consignments.
Enabling export of Bangladesh goods to India by rail in closed containers
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Transit on same conveyance: ECTS-monitored return containers from Bangladesh allowed to carry imports into India with ICD clearance.
Allows Bangladesh exporters to use empty containers returning by rail to India via Petrapole-Benapole or Gede-Darshana, transporting closed containers to a designated ICD under Section 53 with monitoring by ECTS. CONCOR must execute a running bond, file an Import Report on ICEGATE listing destination ICD, container and ECTS seal numbers; Customs will affix and verify ECTS seals, monitor transit, and perform checks. At the ICD the Custodian files a Cargo Arrival Report and Customs inspects and unseals containers; matching trip and arrival reports lead to bond credit and importers file Bills of Entry at the ICD under Section 55 for assessment and clearance.
Amendment in Export Policy of Wheat
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Export prohibition on Durum wheat imposed with limited exceptions; customs instructed to implement immediately per DGFT guidance.
A prohibition on the export of various categories of Durum Wheat has been imposed, subject to specified allowances for certain shipments, and takes immediate effect; DGFT trade notice provides modalities for implementation, and Customs authorities are directed to implement and enforce the notification and trade notice at export points.
Changes introduced vide Finance Act 2022 in the Customs Tariff w.e.f. 01.05.2022
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Valid customs tariff headings must govern import and export declarations, with pending filings recalled or amended where tariff changes apply.
Customs Tariff amendments require import and export declarations, including ex-bond Bills of Entry, to use new or valid Customs Tariff Headings. Advance or prior Bills of Entry pending regularisation must be recalled and reassessed where affected tariff headings or notifications have changed. Shipping Bills may require amendment where export benefits linked to amended tariff headings are affected. Accurate tariff declarations are required, and implementation issues concerning tariff lines or clearance requirements may be reported.
Changes introduced vide Finance Act 2022 in the Customs Tariff W.e.f. 01.05.2022- Waiver of Late Fee - reg.
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Waiver of late fee for bills of entry delayed by system error, available on production of negative acknowledgement.
Waiver of Late Fee is granted for Bills of Entry filed late in respect of IGMs filed on 01.05.2022 and 02.05.2022 due to Systems Error (code 523), subject to production of the electronic negative acknowledgement, and the Public Notice operates as a Standing Order for departmental staff.
Implementation of Notification No. 28/2021-Customs dated 24th April, 2021
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Customs exemption for medical oxygen parts preserved where emergency imports were used for intended manufacture and use.
Notification No. 28/2021 exempted customs duty and health cess on oxygen and related equipment, and paragraph 11 extended full exemption to parts of specified medical oxygen equipment subject to IGCR compliance. These instructions state that due to COVID 19 emergency circumstances, procedural non observance of IGCR for emergency imports will not alone defeat the exemption, provided the imported parts were used for manufacture, transport, distribution or storage of oxygen and such use is verifiable from invoices and related documents; the relief applies only to imports under Notification No. 28/2021.
Revised guidelines for National Risk Management Committee (NRMC) for Customs & GST
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Risk management committee strengthens national and local oversight of Customs and GST risk parameters and analytics-driven interventions.
The National Risk Management Committee (NRMC) is established as a standing national body to review and update risk parameters for Customs and GST, convened by the nodal analytics agency and chaired by the Member (Investigation). It will meet at least annually to advise on risk criteria across import/export, passenger and cargo profiling, post clearance audit and technology adoption (including AI/ML and image analytics), oversee centralised digitised examination orders, and forward recommendations to the Board. Local Risk Management Committees in each Customs and CGST zone will meet quarterly to apply local risk indicators, decide interventions, review alerts and submit minutes to the NRMC secretariat.
Implementation of IGCR in SEZ Clearances for DTA supplies.
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IGCR implementation for SEZ-to-DTA clearances requires EPC debit of EI bonds in ICES before SEZ release of goods.
Implementation of IGCR for SEZ clearances to the DTA requires filing the bill of import at SEZ Online; after SEZ assessment the SEZ transmits SEZ B/E details and duty foregone to the jurisdictional EPC/preventive officer, who debits the corresponding EI bond in ICES under the ACP role. After debiting the bond the EPC/Preventive officer notifies the SEZ officer offline to permit release of goods; this offline process continues until integration with SEZ Online.
Commissioning and commencement of operation of Mobile X-ray Container Scanner (MXCS) at Syama Prasad Mookerjee Port, Kolkata (SMPK); Procedure to be followed for containers selected for scanning at MXCS
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Container scanning procedure at the port sets out holds, movement controls, seal checks, and clearance only after clean scanning.
Commissioning of a Mobile X-ray Container Scanner at Syama Prasad Mookerjee Port, Kolkata is accompanied by a detailed procedure for containers selected for scanning. The notice sets out the role of the Container Scanning Division, the method of selection and intimation, insertion of system holds for CMAO and CTAO containers, movement only through Gate No. 4 to the scanner yard, record-keeping, seal verification, scanning, mandatory re-entry through Gate No. 8, communication of scan results, issuance of customs documents for containers found Scanned Clean, and segregation of Not Clean containers for 100% examination.
Changes in the Customs Act, 1962 vide Sections 86, 87, 88 and 94 of the Finance Act, 2022 (enacted on 30.03.2022) and notifications related thereto with reference to appointment of officers of customs and assignment of functions
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Assignment of functions clarified: new statutory provisions define officer classes and assignment limits affecting jurisdiction and faceless assessment.
Amendments expressly empower the Board, Principal Commissioners or Commissioners to assign functions to defined classes of customs officers through newly inserted sub sections of section 5, allow imposition of conditions or territorial/subject limitations and concurrent exercise of powers for work management, and insert section 110AA to confirm that the officer who originally exercised jurisdiction retains exclusive authority to take consequential statutory action following inquiry, investigation or audit; notifications implement appointments, adjudication allocations, audit assignments and faceless assessment arrangements.
Continuance to earlier Advisory No. 05/SYS/WZU/2021 dated 20.07.2021, Advisory No. 06/SYS/WZU/2021 dated 26.07.2021 and Advisory No. 08/SYS/WZU/2021 dated 17.09.2021 Reg- Integration of ECCS with IDPMS/EDPMS of RBI
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AD code validation required for courier bills of entry to ensure successful transmission to RBI payment systems via ICEGATE.
Operational integration of ECCS with RBI's IDPMS/EDPMS via ICEGATE requires that authorised dealers' AD codes be entered validly when filing courier Bills of Entry/CSBs in ECCS; omission or invalid AD codes prevents transmission to RBI. Traders and authorised couriers must ensure correct AD code registration on ICEGATE before filing; existing AD code registration at an ACC location with the same ICT port code obviates separate registration.
Monitoring of realization of export proceeds for shipping bills for which drawback has been claimed and disbursed
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Export-proceeds realization monitoring requires RBI-BRC reconciliation, with unreconciled drawback recoverable with interest and portal-based correction mechanisms.
Export-proceeds realisation for shipping bills receiving duty drawback is monitored through the RBI-BRC Module. Exporters must ordinarily realise proceeds within the permitted period, failing which the related drawback becomes recoverable with applicable interest. Exporters should obtain EDPMS updates through authorised dealer banks for Customs reconciliation. ICEGATE permits enquiry into shipping-bill status, foreign-exchange realisation details, and rectification of incorrect EDPMS status. Short realisation attributable to foreign-bank charges or overseas agency commission requires documentary support.
Information regarding details of all Licensee, Lessee and Contractor project-wise involved in Petroleum Operations
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Exemption for petroleum operations simplified; certification removed and importer verification available via centralised web portal.
Customs notification streamlines import concessions for goods used in petroleum operations by rationalising eligibility criteria and simplifying disposal procedures; the prior pre-import certification requirement is removed. A centralised web portal lists project-wise details of licensees, lessees and contractors for verification by assessing officers. The circular directs issuance of Trade/Public Notices, sensitisation of field formations, and reporting of implementation difficulties to the Board.

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