Import manifest forms update: standardized vessel entry formats required; many non customs certificates no longer mandated for filing.
Amendment revises and standardizes forms for vessel manifests, introduces a new entry application, and prescribes exact sizes and box specifications aligned with IMO FAL; several previously required certificates need no longer be filed separately with Customs though their information must be included in the prescribed forms, while certain specified declarations and certificates must continue to be accepted. Collectors must notify stakeholders, issue notices and standing orders, and ensure departmental adherence to the new formats and implementation timetable.

Renewal of private bonded warehouse licences can be handled by Collectors, expediting decisions and easing trade delays.
The Board states that once a private bonded warehouse licence has been granted, subsequent renewals need not be referred to the Board and may be considered and decided by the Collectors to expedite renewal requests and reduce hardship to trade.

Duty drawback sampling thresholds set: small consignments exempt, medium sampled by product criteria, large require samples if not visually clear.
Introduces monetary thresholds and product-based rules for drawal of export samples for duty drawback: consignments below a low-value threshold are exempt; mid-value consignments are sampled according to product category-brand-name annually, generic-with-brand-rates semi-annually, and specification-based items usually each consignment unless acceptable technical certification allows semi-annual sampling; high-value consignments require samples where admissibility cannot be determined visually. Special exception allows waiving routine sampling for visually identifiable 100% cotton knitwear, with random or intelligence-based sampling retained.

Concessional customs duty on Sri Lanka imports reduces tariff rates for specified goods under notification.
Notification No. 84/95-Cus., communicated by Circular No. 33/95-Cus. dated 6 April 1995, prescribes concessional basic customs duty rates for specified goods imported into India from Sri Lanka and directs customs authorities and importers to apply those reduced rates under the notification's terms.

Duty exemption reform: additional customs duty on imported inputs with MODVAT claimability and mandatory Customs bonds.
All inputs imported under Value Based and Quantity Based Advance Licences are chargeable to an additional customs duty claimable as MODVAT where permitted; drawback remains available except for basic customs duty on inputs allowed duty free, and MODVAT claim bars drawback of the same benefit. Importers must execute Customs bonds for duty differences unless discharge certificates are produced. Licences and imported goods are nontransferable until export obligations are discharged, after which transferability requires licensing endorsement. Goods supplied free for jobbing are exempt only if re-exported to the supplier with at least ten percent value addition, subject to Customs verification and bond enforcement.

Sensitive list endorsement clarifies import clearance flexibility for non-sensitive items while preserving quantity and value restrictions.
Where licence holders import only non-sensitive items, no endorsement of sensitive-item quantities or values is required and the licence's balance value may be used for non-sensitive imports. However, items in the Sensitive List Part III bearing both quantity and value limits are excluded from this flexibility: their individual CIF value cannot be used for importing other permitted items. Electronic-item restrictions are modified as per the Handbook of Procedures note.

Order under Section 60 must be issued immediately after warehousing bond acceptance to fix warehousing period.
The warehousing period is to be determined with reference to the proper officer's Order under Section 60, and Customs Houses must issue that order immediately upon acceptance of the warehousing bond; each Customs House should establish and strictly follow procedures to ensure prompt grant of the Section 60 order to avoid procedural irregularities affecting interest on customs duty.

Designated area status: oil produced in designated offshore installations treated as produced in India and subject to central excise.
Oil produced on offshore installations declared as designated areas or within territorial waters is treated as produced in India and liable to Central Excise; oil from installations not notified as designated areas and outside territorial waters is treated as imported and liable to customs duty when brought to the mainland. Notification by the Ministry of External Affairs is pending for certain ONGC coordinates, and until issued those coordinates lie outside the scope of the Customs Act and the Central Excise Act.

Security for re-warehousing: reduced bank guarantee with transit bond for export-oriented units, conditional on prompt re-warehousing certificates.
Customs security for 100% EOU/EHTP/EPZ re-warehousing: for the first three years, movement allowed on a transit bond equal to duty plus a 5% bank guarantee, on condition that re-warehousing certificates are produced within three weeks of dispatch; failure leads to consignments allowed only on transit bond with full bank guarantee. If a unit installs capital goods, produces and exports as required and provides the certificates, the Collector may recommend subsequent in-bond imports on a bond without bank guarantee, subject to continued timely certificate production.

Customs duty on pulps revised by amendment to align tariff rates with existing notifications and clarify rayon grade treatment
Notification No. 77/95 amends Notification No. 69/95 to prescribe a uniform customs duty on pulps of headings 47.01-47.05, aligning published tariff rates. The circular notes that Notification No. 25/95 already treats mechanically or chemically derived fibrous vegetable pulps (excluding rayon grade) at a lower effective duty while rayon grade wood pulp attracts the higher effective duty, and states the amendment is technical to reflect that treatment.

Duty-free imports of components: importer must prove components were received and used for manufacturing capital goods at port.
Extension of duty free import entitlement to replenishment components imported for manufacture of other capital goods in the importer's factory, subject to the importer proving to the Assistant Collector of Customs at the port of importation that the components have been received and used for that manufacturing purpose.

MODVAT declaration: merchant exporters must record manufacturer details and produce manufacturer certification for drawback claims.
Merchant Exporter drawback claims require that the Shipping Bill state the manufacturer's details and that the Merchant Exporter produce the manufacturer's declaration or certification that the MODVAT facility was not availed, for acceptance by the proper officer at the time of passing the Shipping Bill or on filing the drawback claim; verification must be made with reference to the manufacturer named in the Shipping Bill.

Customs duty exclusion: specified tariff subheadings are not eligible for the reduced duty rate and prior rates apply.
Customs duty amendment excludes certain alcoholic beverage subheadings from a previously prescribed concessional duty rate, reinstating the prior basic ad valorem rates for those tariff headings. Importations permitted at the concessional rate before the amendment must be reported to the Tax Research Unit by the specified deadline to record affected consignments.

Permission for onboard book sales: jurisdictional collectors may permit sales subject to statutory clearances and customs formalities.
Permission to sell books onboard foreign vessels is to be granted by the Jurisdictional Collector of Customs, subject to requisite statutory clearances. After filing the import general manifest, Preventive Officers will inspect stock; objectionable books will be segregated and sealed. Daily sales details must be submitted to Customs and, before departure, a consolidated Bill of Entry for books sold will be filed and assessed with ITC formalities. Local books taken onboard for sale require a shipping bill indicating books sold at the port.

Avoid routine statutory referrals for handicraft exports; customs must assess allied-law requirements and strengthen staff training.
Customs must avoid routine referrals of export consignments for no objection where the allied Acts do not require it; unnecessary referrals have delayed shipments. The Board directs immediate training of customs staff in the legal aspects of the allied Acts governing cultural property and wildlife, using local statutory officials and incorporating such training into the national customs academy curriculum to ensure accurate assessment and efficient clearance.

Customs duty recovery: failure to meet export obligation permits show cause notice and recovery after regulator's conclusion.
Liability for customs duty on imports by 100% EOUs arises when the unit is debonded or when conditions of the exemption notification, notably the export obligation, are violated. The competent authority's finding that export obligations are unmet permits issuance of a show cause notice for duty recovery. Customs should notify the Development Commissioner if an EOU ceases or fails to commence production or export, may issue a show cause notice concurrently with the Commissioner's action, and should confirm duty demands only after the Development Commissioner reaches a definite conclusion.

Modvat certificate requirement clarified: when not needed, SSI declaration and DEEC book logging govern export obligation discharge.
A Modvat non availment certificate is unnecessary for exports that are non excisable, unconditionally exempt, or non modvatable. Exports from SSI units operating under the exemption notification require a declaration with the Shipping Bill and may substitute an attested copy of the SSI declaration for the AR 4; SSI units opting for Modvat remain subject to AR 4 procedures. Exporters of goods eligible for concessions under the provisions formerly in Rules 191 A/191 B must produce certificates of non availment, and such certificates are required at DEEC Book logging to enable accounting towards export obligation.

Value Based Advance Intermediate Licence: duty free imports allowed subject to bonds, actual user condition and Release Advice.
Value Based Advance Intermediate Licences allow duty free import of inputs listed in Input Output Norms for manufacture of specified iron and steel intermediates to be supplied to engineering exporters. Importers must execute bonds with the Licensing Authority and Customs, comply with the actual user condition requiring use in their own factory, obtain Central Excise certification of use and non availment of input stage credit, and secure Release Advice before supply; Customs must maintain separate files and report duty foregone.

Fishing pass renewals: periodic validity set with shorter term for trawlers and requirement for same day renewals and verification.
The circular revises fishing pass validity and renewal periodicity: non mechanised and mechanised fishing vessels require renewal six months from issue, while fishing trawlers require renewal three months from issue, superseding prior instructions. Administrative offices must issue immediate implementation directions, endeavour to complete seasonal pass renewals on the same day they are requested to avoid delay, and undertake full verification at renewal.

Export of commercial goods as baggage permitted when purchased with foreign exchange and supported by proof.
Export of commercial goods in passenger baggage is allowed provided the passenger produces proof of purchase with foreign exchange showing the goods were procured against foreign currency brought into India; suspected large-scale abuse should be reported to the Board for further action.