Extended Producer Responsibility registration: customs may clear plastic packaging imports on proof of portal application submission.
Import consignments of plastic packaging and similar items require registration under the Plastic Waste Management Rules, 2016. Where registration applications on the Centralized EPR Portal remain under process, customs are to consider clearance of consignments on the basis of proof of submission of the portal application, with real time status available on the portal's National Dashboard; officers must act accordingly and report implementation difficulties to the Board.

Manual Out Of Charge requires prior Commissioner approval; follow existing Public Notice procedures for import clearance discrepancies.
Manual Out Of Charge will be issued only with prior approval of the concerned Commissioner of Customs at JNCH after resumption of the Electronic Cash Ledger; all other procedural requirements of the earlier Public Notice remain in force and must be followed; a Nodal Officer and commissionerate email contacts are provided for implementation issues.

Empanelment of Chartered Engineers for inspection and valuation of second hand machinery; only empanelled engineers may inspect, fees borne by stakeholders.
Empanelment of Chartered Engineers is declared for inspection and valuation of second hand and used machinery within Ahmedabad Customs Commissionerate; listed empanelled engineers/firms are authorised to conduct inspections and must submit duly signed reports in prescribed Forms A or B. Stakeholders must use only empanelled engineers with prior departmental consent and bear the engineers' fees; employing firms may not deputise non empanelled engineers. Empanelled engineers must file half yearly appraisal reports, and wrongful information or valuation may lead to suspension/cancellation of empanelment and relevant penal consequences.

Body worn camera use mandated for boarding officers to record vessel inspections, with placement, activation and safety safeguards.
Mandate requiring customs boarding officers to wear boarding jackets fitted with Body Worn Cameras for sea customs duties to improve transparency and record vessel inspections. Officers must activate continuous recording upon approaching the gangway, place the device in a designated right-side jacket pocket to capture interactions from the officer's perspective, notify shipping agents and masters in advance, and follow safety exception procedures where a vessel safety officer restricts use. One officer ordinarily boards (more if required) and trade feedback on the process is to be collected and reviewed by the jurisdictional commissioner.

Import consignments: manual clearance allowed when paid duty not reflected in ICES, subject to prescribed bank certificate and procedures.
Manual Out of Charge is extended to all importers where duty payment is not reflected in ICES, subject to the procedure in Public Notice No.28/2023, including production of the prescribed bank certificate and importer undertaking to repay with interest if duty is not credited; custodians and shipping lines must waive demurrage and detention charges until 13.04.2023; a Nodal Officer and email contacts are provided for implementation issues and banks should forward the certification by official email.

Central Dispatch Unit centralises manual document dispatches and mandates serialised dispatch records and notice board posting proof.
The Commissionerate shall establish a Central Dispatch Unit (CDU) collocated with the Central Registry Unit (CRU) to centralise manual dispatches not processed through e-office. CDU will maintain a serialised Central Dispatch Register and affix central dispatch numbers on outgoing letters, send proof of dispatch to originating sections via e-office, record and handle undelivered letters, and post and register notices placed on the notice board pursuant to section 153 service rules. CDU will also maintain an indexed guard file of public and policy orders and receive registers from sections for central custody.

Transmission of Shipping Bills to DGFT for MEIS benefits: post EGM amendments to be routed via Drawback Division and transmitted unchanged.
Post EGM amendments to shipping bills for MEIS cases allowed under Section 149 must be routed through the Drawback Division and copied to the Directorate of Systems for backend transmission to DGFT without changing the exporter's original reward flag; ICEGATE will transmit records under the normal data exchange protocol and DGFT will accept records even if the reward flag remains 'N', with an email to DGFT's technical nodal officer for coordination.

Mandatory portal registration for AEO-LO applications, enabling online filing and real-time monitoring with a transitional physical filing allowance.
The updated AEO LO web application requires applicants who have filed physical documents at the jurisdictional AEO cell to register on the portal, upload relevant annexures, monitor processing in real time, and respond electronically to deficiencies; a short transitional period allows continued physical filing without registration, after which portal registration is mandatory for certification, with existing manual applications remaining eligible for continued manual processing unless migration to the portal is requested.

RFID seal procedure for selected containers tightens scanning, verification, and clearance workflow for transhipment and out of charge processing.
Modified procedure is prescribed for movement of DPD, ICD and Nepal-Bhutan bound containers selected for scanning from NSD to MXCS under RFID seal. Selected containers are to be identified on intimation from NCTC-Cargo, sealed by the Shipping Lines or concerned ICDs with RFID seals from authorised vendors, and presented for scanning with truck chit particulars serving as sufficient documentation. Preventive verification of seal integrity is required, with tampered or missing seals to be placed under Customs One-Time Lock and escort. Scanned Clean containers receive the relevant approval or out of charge, while Not Clean containers undergo 100 percent examination.

Manual Out of Charge allowed for specified urgent consignments on bank payment certificate, subject to verification and duty recovery.
Manual Out of Charge prior to full ECL ICES integration is allowed on production of a bank certificate evidencing payment and an importer undertaking to deposit duty and interest if the payment is not credited; this applies to defined urgent consignments and stakeholder classes. Jurisdictional Deputy/Assistant Commissioners must keep a daily register, verify payments with the bank, confirm ICES entry before regularising manual OOC, and recover any unpaid duty and interest. A nodal officer is designated for grievance redressal and the notice operates as a standing order; Annexure provides the bank certificate format.

Temporary clearance procedure allows Out Of Charge on proof of payment with undertaking to produce bank certificate later.
Where an importer cannot produce the bank certificate due to bank closures, the Additional/Joint Commissioner in-charge of the Docks or RMS FC may, on a case-by-case basis and upon proof of payment of duty, permit grant of Out Of Charge for the consignments, subject to the importer submitting an undertaking to provide the bank certificate by the prescribed deadline, and provided the officer is satisfied that duty appears to have been paid.

Manual Out of Charge allowed for specified importers when duty not reflected in ICES on bank certificate and undertaking.
Manual Out of Charge will be allowed where duty payments are not reflected in ICES, upon production of a Bank certificate in the prescribed format confirming payment and an importer undertaking to deposit the duty with applicable interest if the amount is not credited to the government account. This concession is confined to specified categories: perishable cargo, cold chain pharmaceuticals, liquid bulk, Authorized Economic Operator clients, Direct Port Delivery clients, manufacturers, government/PSUs, and status holders under the foreign trade policy.

Amnesty scheme for export obligation defaults permits settlement by payment of unpaid duties plus interest to obtain EODC.
An Amnesty scheme for one time settlement allows Advance Authorisation and EPCG holders to regularize EO defaults by registering on the DGFT portal, paying customs duties exempted in proportion to unfulfilled Export Obligation plus interest equal to 100% of the exempted duties (excluding Additional Customs Duty and Special Additional Customs Duty), submitting proof of payment to the Regional Authority, and obtaining an Export Obligation Discharge Certificate (EODC); exclusions include cases involving fraud, misdeclaration, unauthorised diversion, and already-paid full duty, and payments under the scheme are ineligible for CENVAT credit or refund.

Manual Out of Charge for perishable imports permitted upon bank certificate and undertaking while payment is verified subsequently.
Where Electronic Cash Ledger activation prevents ICES from reflecting duty payments, shed officers may grant a manual Out of Charge for perishable cargo, petroleum products and essential commodities upon production of a bank certificate of payment and an undertaking by the importer to deposit the duty with interest if not credited. The shed must record such clearances in a register and send daily reports to the DC (Appraising Main), who will verify payments with banks the next working day and regularize the entries in ICES once confirmed.

Draft survey-based duty assessment permits duty recovery and limited shortage tolerance; delivery post-OOC allowed without NOC.
Customs duty for dry bulk cargo (coal and coke) shall be recovered based on a draft survey jointly prepared by carrier and consignee and countersigned by a Customs Officer before discharge; a shortage allowance of up to 2% of manifested quantity for coal and coke may be permitted without penalty, while larger shortages require explanation or penalty. After grant of Out of Charge, custodians may deliver cargo on delivery orders and use weighbridges without Customs NOC when discrepancies fall within the permitted tolerance.

Central Dispatch Unit centralises manual dispatches to secure proof of service and standardise recordkeeping procedures.
A Central Dispatch Unit (CDU) shall handle all manual outward dispatches received by the Central Registry Unit (CRU), maintain a serialised manual dispatch register and centralized dispatch numbers, and forward proof of dispatch to originating sections via the e-office; e-office dispatches remain the sections' responsibility. The CDU will record undelivered letters, manage notice board placements with a separate register, and maintain a guard file and e-office index of public notices and orders.

Electronic Cash Ledger migration shifts customs deposit and payment processes to a portal based non interest bearing ledger for duty payments.
The Electronic Cash Ledger (ECL) requires registration on ICEGATE and creation of an ECL account for importers, exporters, brokers, couriers and other payors; deposits are made via portal challans and visible on ECL. Payments for customs duties, integrated tax, compensation cess, interest, penalties and fees may be made by selecting payment challans with ECL as the payment mode, with a back end conversion for direct portal payments. Refunds of ECL balances are processed to the bank account registered on the customs system under the Regulations.

Warehoused goods: new mandatory shelf-life, bank guarantee, extension timing and bond-closure requirements to protect revenue.
The notice prescribes mandatory procedures to safeguard revenue from Customs bonded warehouse operations: declaration of shelf life at initial warehousing or bond-to-bond transfer; restriction of warehousing periods where remaining shelf life is under one year unless shortened appropriately; timely in-period applications for extensions with justification; mandatory submission of bonds supported by Bank Guarantee for bond-to-bond transfers during extended warehousing; prompt payment or cancellation of Ex-Bond Bills of Entry; and submission of supporting documents for bond closure, failing which fresh bonds will be refused without senior approval.

Electronic Cash Ledger implementation shifts customs payments to phased portal deposits and electronic payment modes for trade.
Phased enablement of an Electronic Cash Ledger under Section 51A and the Customs (Electronic Cash Ledger) Regulations, 2022 requires ICEGATE registration and ECL account creation. Initial exemptions apply to non-automated customs stations, accompanied baggage, international courier terminals and specified non-electronic deposit uses, with courier deposits migrating into ECL in the second phase. Deposits are made via portal-generated challans using authorised internet banking or NEFT/RTGS; payments may be made from ECL balances or via a front-end payment flow that creates and debits ECL. Refunds follow ECLR procedures and are not governed by Section 27.

Electronic cash ledger payments replace existing customs e-payment processes through phased coverage, including courier shipments and refund mechanisms.
Electronic Cash Ledger enables persons liable for customs payments to make non-interest-bearing deposits for discharge of duties, taxes, fees and other liabilities. Phased implementation initially preserves exemptions for non-automated customs stations, accompanied baggage, courier terminals and specified non-electronic payments; courier shipment payments move to ECL from 1 May 2023. Registered users may deposit funds through authorised modes, use ledger balances for application-generated payment challans, or make direct payments routed through an instantaneous ECL deposit and debit. Unused balances remain available for later payments or may be refunded to the registered bank account.