Monitoring of export obligation cases: monthly reports required from zones to DGI, compiled for Ministry.
Field formations must submit a monthly report (template prescribed) on cases where export obligation periods and time to furnish evidence have expired without compliance, covering AA/DFIA (from 1991-92) and EPCG (from 1994-95) up to the current period; Zones shall send the report to the DGI within 7 days of month-end, and DGI will compile All-India/Zone-wise reports for the Ministry within 15 days of month-end.

Custodian approval for transshipment granted to Air India, renewing bonded custody subject to Customs Act and transshipment regulations.
Approval is granted to M/s. Air India Ltd. as custodian of imported goods for transshipment from CSI Airport, Mumbai, the permission being time limited until 31.03.2014 following submission of an import transshipment bond; all transshipment operations are subject to the Customs Act (Chapter VIII), the Goods Imported (Conditions of Transshipment) Regulations, Board circulars and public notices, the Handling of Cargo in Customs Areas Regulations, and other applicable rules and instructions.

Kutchcha Bill of Entry procedure standardised: expedited filing, system appraisal, payment, examination and post clearance audit enforced.
Standardized procedure for Kutchha Bill of Entry (KBE) clearance prescribes eligible consignments requiring prior System Manager permission, allows filing as prior entry in absence of IGM, mandates System Appraisal with automatic challan generation, requires duty payment at designated banks before Out of Charge, assigns Shed Officer for examination against hardcopy IGM and supporting certificates, and empowers the Superintendent to grant Out of Charge after documentary verification, with originals routed to Post Clearance Audit within prescribed timelines.

Document Management System requirement: mandatory attachment of EDI coupon to Bills of Entry and Shipping Bills for digital storage.
Implementation of a Document Management System at Custom House, Cochin and Air Cargo Complex will store Bills of Entry, Shipping Bills and related docket documents in digital and physical form. A vendor was contracted to scan and host documents on local servers. The Service Centre Operator will collect a fixed DMS fee by issuing two coupons-normal documentation and DMS-and traders must attach the EDI copy of the DMS coupon to Bills of Entry and Shipping Bills when handing over dockets after LEO/out of charge; bulk purchase of coupons from the Service Centre is permitted.

Customs Broker Licence renewal requires prescribed documentation, antecedent verification and administrative approval within the prescribed processing timeframe.
Procedure prescribes documentary prerequisites for renewal of a Customs Broker Licence under Regulation 9 of CBLR, 2013: applications within the pre-expiry window must include Form-A, proof of constitution, CHA licence copy, PAN evidence, premises proof, tax returns, performance summary, renewal fee challan, bond in Form-D, prescribed security/guarantee and solvency certificate, power of attorney documentation, identity card list, association membership proof and a declaration on constitution, accounts, pending cases and arrears; antecedent verification and administrative approval follow, with renewal intimated and approved lists displayed.

Transshipment procedure: new ICES module formalises sea-to-sea container movement with permit, bond and validation requirements.
A new ICES module permits formal sea-to-sea transshipment of FCL cargo by requiring declaration of Destination Port and Destination CFS in the IGM, filing a paper Transshipment Permit request at the Gateway Service Centre with matching IGM details and a valid registered TP bond and PLA account, system validation and customs approval, debiting of bond and fees, marking of IGM lines/containers accessible to the Destination Port, and generation of a unique TP number permitting movement to the Destination Port or, for uni-modal road/rail with CFS specified, directly to the Destination CFS.

Seaport transshipment module enables electronic processing and issuance of transshipment permits for FCL cargo movements.
The notice implements an ICES electronic module for processing FCL sea to sea transshipment by declaring Destination Port/CFS in the IGM, filing a paper Bill of Transshipment at the Service Centre, and subjecting requests to system validation checks. Applicants must match IGM details, hold valid TP bonds and PLA balances, and ensure no BE filed at Gateway for specified lines. On successful validation the system debits bond and TP fee, updates records, grants a unique TP number and enables destination access; EDI messaging and re credit procedures are to follow.

Export of prohibited goods under advance authorization requires proof of manufacture from imported inputs and strict compliance.
Export of otherwise prohibited items under Advance Authorization is allowed only where the resultant product is manufactured from inputs imported under that authorization; the exporter must submit an undertaking listing imports and exports so the customs officer can record satisfaction in the EDI field that the goods exported are not the prohibited items. Stringent operational conditions apply including pre import linkage, notified SION/norms, designated EDI ports, a fixed short export obligation period with no extensions, actual user restrictions, and mandatory re export of defective inputs.

Transshipment Module in ICES implemented; traders must update RES packages and private software to align with new filing protocol.
A new Transshipment Module in ICES has been implemented, introducing minor changes to the Bill of Entry filing protocol and RES and ICEGATE packages. Stakeholders must download the updated NIC RES package and update private RES software to align with the revised form and protocol. Report technical issues to the Assistant Commissioner (EDI) at Customs House, Chennai, by the provided phone or email for resolution.

Sea-to-sea cargo transshipment module in ICES enables declaration of destination port and issuance of a transshipment permit.
The ICES sea-to-sea transshipment module requires declaration of Destination Port and CFS in the IGM, submission of a Transshipment Permit request at the Gateway Port Service Centre, ICES Primary validation, and Customs approval producing a unique TP number. The system validates consistency with IGM lines, bond/BG and PLA sufficiency, restricts post-approval amendments, debits bond/BG and TP fees upon approval, and marks IGM/container records to permit BE processing at the Destination Port.

All Industry Rates of Duty Drawback amended to create new tariff entries, adjust rates and caps, and rationalize descriptions.
All Industry Rates of Duty Drawback were amended effective 25.01.2014 by Notification No. 05/2014-Customs (N.T.), creating separate tariff entries for specified goods, revising tariff descriptions, rationalizing drawback rates and caps for selected items (including stationery, toys, coir products, certain leather goods and motor cars), standardizing chapter 87 Customs portions to a revised rate, assigning tractors a composite rate and cap, and replicating the steel cops/pirns/bobbins entry under a related heading; public notices and standing orders are to be issued and implementation difficulties reported.

SAD exemption linked to VAT status: stock transfers for self consumption from SEZ/FTWZ to DTA do not qualify and SAD is payable.
The SAD exemption for goods cleared from SEZ/FTWZ into the DTA is conditional on such goods not being exempt from VAT/sales tax when sold in the DTA; stock transfers for self-consumption from SEZ/FTWZ to a DTA unit are not subject to VAT/sales tax and therefore do not qualify for the SAD exemption, making SAD payable.

Risk Management System in exports selecting shipping bills for assessment, examination and post-clearance audit and drawback processing.
Risk Management System for exports at Adani Hazira Port (INHZA1), Hazira, Surat is operational from 17.01.2014. The Export Module is implemented in two phases: first, RMS processes Shipping Bills to select bills for verification of Assessment and Examination; second, RMS will process Shipping Bills after EGM to select bills for Post Clearance Audit and sanction of drawback. Procedures in Public Notice No.17/2013 apply mutatis mutandis to Adani Hazira Port.

Drawback claim filing: supplementary claims allowed for shut out shipping bills with specific documentary requirements and Rule 15 timing.
Drawback claims for Shipping Bills shut out in EDI due to non filing or non rectification of EGM prior to LEO 01.10.2013 may be filed as supplementary claims under Rule 15 within three months (extensions available), accompanied by the EP copy of the Shipping Bill, export invoices, packing lists, Airway Bill, bank certification of realization, EGM/Cargo Manifest hard copy, non CENVAT declaration, and an undertaking to refund duplicate payments; Brand Rate pendencies up to 30.09.2013 will be removed and processed on receipt of Brand Rate letters and complete documents.

Export allocation requirement mandates nominated agencies to reserve part of each gold import for export use with bonded warehouse accounting.
Designated importers and DGFT licensed license holders must import gold and gold dore bars through customs bonded warehouses, reserve a portion of each consignment exclusively for export production, and maintain exporter wise bonded warehouse accounts. Nominated agencies must furnish bonds and, where applicable, bank guarantees, submit consolidated monthly utilization reports in the prescribed format, permit customs audits and reconciliation, and deposit duty at the effective rate for quantities not exported within the stipulated period; license holders of dore bars must additionally maintain refinery and license holder registers and submit authenticated utilization reports.

Container Freight Station procedures: regulated custody, supervised destuffing and EDI gate movement with mandatory records and seals.
Procedures at MLPCFS require separate storage for FCL/LCL and empties, specified registers for receipt, destuffing, stacking endorsements, out of charge memoranda and gate passes, Customs supervision of destuffing and examination under RMS and CBEC instructions, EDI Gate module regulation of container movements with manual approvals where necessary, monthly verification of bond adequacy by Customs, one hour transit standards with condonation procedures for delays, segregation of seized/fumigated/hazardous cargo, and weekly reconciliation of export/import container movements between the CFS and Container Cell.

Sea-to-sea cargo transshipment module in ICES enables Destination Port/CFS declaration, TP issuance, and system bond/PLA debits.
ICES will implement a sea to sea transshipment module allowing declaration of Destination Port/CFS in IGM, filing of a paper Transshipment Permit request at the Gateway Port Service Centre, validation in ICES Primary, Customs approval and generation of a TP number. Upon approval the system debits the specified TP bond and PLA fee, flags IGM line/container records for destination processing, and permits uni modal direct movement to a Destination CFS when road or rail is used; EDI/BE message and Service Centre filing formats are amended to capture Gateway IGM parameters.

Classification of transmission shafts placed under transmission-shaft heading, with PTO shafts of agricultural machines treated as transmission parts.
Transmission shafts and PTO shafts are to be classified under the transmission-shaft heading by application of the General Rules of Interpretation and the Section XVI note on parts; when an article qualifies as a transmission shaft it falls within the transmission-shaft heading regardless of intended final use, and PTO shafts made for agricultural tillers should therefore be entered in the transmission-shaft subheading for parts, with pending assessments finalized accordingly.

Classification of human embryo as animal embryo permits tariff treatment under animal embryo heading, subject to NOC for import.
Human embryos are categorised as animal embryos and classified under CTH 0511 9999; imports are restricted and permitted only upon production of a no-objection certificate from the national medical research authority, and pending cases should be finalised accordingly.

Risk management system in exports: ensure complete shipping bill field-wise data to avoid selection for examination.
Exporters and Custom House Agents must provide complete and accurate information in the designated Shipping Bill fields at submission, including whether consignments are factory stuffed, the Seal Type (Authorised/Self/Warehouse), Central Excise examination status, and specific claims under Chapter 3 reward schemes in the "Whether export under Reward Scheme" field, to avoid selection for examination and processing delays.