Electronic container e-sealing mandated progressively for entitled exporters, then across specified ports, and ultimately for all ports and ICDs.
The Board mandates phased implementation of RFID electronic sealing for exporters: entitled exporters with RFID seals may voluntarily adopt the e-sealing procedure at approved premises where readers exist until the interim deadline; thereafter e-sealing becomes mandatory for exporters permitted self-sealing, AEO exporters, and exporters availing supervised stuffing at specified Ports/ICDs. Full container load stuffing at approved premises will be subject to mandatory e-sealing for all Ports/ICDs from the final deadline. Field formations must familiarise officers with equipment and training will be arranged; Ports/ICDs without readers must notify the Board within the prescribed notice period.

Sample testing to accredited outside laboratories authorised, with specified sampling procedures and warehousing option for delays.
Customs formations may forward samples of specified goods to identified external or empanelled accredited laboratories when Revenue Laboratories cannot test them; they must follow the receiving laboratory's sampling technique, publish sampling requirements, coordinate for expedited (preferably online) test reports, and for live consignments send samples immediately. If laboratory reporting exceeds three days, the importer must be offered warehousing under Section 49 of the Customs Act. Testing fees are payable by the importer or exporter. The procedure excludes cases where Partner Government Agencies draw the sample.

Manual processing of zero-rated refund claims provides procedures and timelines for filing, provisional and final sanction.
Manual processing of refund claims for zero-rated supplies is required until the portal module is available: export refunds via shipping bill are deemed applications upon filing export manifest and valid FORM GSTR-3/GSTR-3B; other refunds (including refunds to SEZs and unutilized ITC) require FORM GST RFD-01A printouts and supporting documents, with ARN proof of debit where ITC refund is claimed. Jurisdictional officers must record entries in refund registers, issue acknowledgements within 15 days, consider provisional refunds within seven days, and issue final orders within sixty days, with rejected amounts re credited to the electronic credit ledger by FORM GST PMT-03.

Exporters must use RFID e-seals for self-sealed containers; tampered seals require examination and revert to traditional sealing.
Mandatory RFID e-sealing applies to full container loads sealed at approved premises and treats an intact e-seal as equivalent to officer-supervised sealing; tampered seals require physical examination and reversion to traditional customs sealing. The facility covers prior self-sealers, exporters previously under supervised sealing, AEOs, and other exporters authorized by the jurisdictional Commissioner subject to GST compliance. Vendors must supply rugged readers (handheld preferred), a searchable desktop application within 30 days, and transmit IEC details on first sale; uploaded data must be immutable.

Samples for testing may be sent to accredited outside laboratories; importers/exporters pay testing fees and warehousing option applies.
Customs formations may forward samples of specified goods to identified outside or accredited empanelled laboratories where Revenue Laboratories lack capacity; sampling must follow the receiving laboratory's standard technique and be coordinated in advance, with requirements published by the Commissionerate. For live or hazardous consignments testing should be expedited and online reporting developed; if testing exceeds three days importers must be offered Customs warehousing. Testing fees are payable by the importer or exporter. The procedure excludes cases where Partner Government Agencies draw samples. Commissioners must issue public notices on empanelment, sampling and dispatch techniques, and online report mechanisms.

Approval requirement for export of milk products mandates establishment approval, marking and export certification before shipment.
Mandatory approval under Rule 4.15 is required for establishments processing and packing milk products for export and must include establishment identity, addresses, approval number, scope and export authorisation. Approval numbers and a Q mark must be legibly printed or labelled on all export packages per Executive Instructions. Exports to the European Union require permission from the Export Inspection Council of India. The Export Inspection Agency issues a Certificate for Export for each consignment, which is time-limited from issuance.

Renaming of administrative cell: CFS Management Cell now known as CCSP Cell without change to its mandate.
The existing CFS MANAGEMENT CELL is redesignated as the CCSP CELL for all activities concerning receipt, storage, delivery, dispatch or handling of imported and export goods in Customs areas; the renaming reflects recent changes in the section's work profile but does not alter its mandate, duties, or operational working.

Self sealing permission: exporters must follow RFID e sealing procedure, register with EDI systems, and notify GST authority before movement.
JNCH prescribes a consolidated procedure for grant of Self Sealing Permission (SSP) for electronic/RFID sealing of containerized export cargo: exporters must apply to the FSP Cell, submit prescribed documents, register with EDI Systems, and-where required-obtain a premises viability inspection by the jurisdictional GST authority whose report is considered by the Assistant/Deputy Commissioner of Customs to grant or deny permission; SSPs are valid for all customs stations but require EDI validation and separate permissions per approved premise.

Manual filing of bills of entry: exceptional permission requires system-assigned job number, system-generated BE and e-payment integration.
Manual filing of bills of entry is allowed only in exceptional cases with Commissioner approval; the Noting Section must enter core BE details into ICES 1.5 and obtain a system-assigned Job Number. The Assistant/Deputy Commissioner must approve the job in the ACL role, after which a system-generated running Bill of Entry number is assigned. The manual BE is filed physically quoting that number, assessed on paper, licence debits recorded prior to system entry, and duty paid via system-generated challan through e-payment. Post-clearance entries must be completed in ICES promptly.

Electronic payment of customs duty now mandatory for AEOs and importers exceeding the prescribed per bill duty threshold.
Notification 080/2017 makes electronic payment of customs duty mandatory for importers registered under the Authorised Economic Operator (AEO) Programme and for importers whose customs duty per Bill of Entry meets or exceeds the prescribed threshold, replacing the earlier higher threshold and expanding the class of importers required to pay duty electronically; implementation queries are to be directed to the Assistant/Deputy Commissioner of Customs at the airport customs office.

IGST refund on exports requires matching GSTR 1 and Shipping Bill data and correct EGM and bank validations to proceed.
Refunds of integrated tax on exported goods under Rule 96 depend on accurate matching of Shipping Bill and GSTR 1 data and on administrative filings: amend GSTR 1 where shipping bill numbers are incorrect, ensure invoice numbers and IGST amounts in GSTR 1 match Shipping Bills, file Gateway EGM online (and supplementary EGM where required), and validate bank account details with PFMS. For subsequent months exporters must complete Table 6A in GSTR 1 to enable refunds; ICEGATE data can be used for reconciliation.

Bonded Trucking Operations permission allows appointed custodian to transship export/import cargo through specified airlines under customs conditions.
M/S Shreeji Translogistics Limited is appointed as Customs Cargo Service Provider/Custodian to operate Customs Bonded Trucking Operations for road transshipment of export/import cargo from Visakhapatnam to other Customs notified ACCs/ICDs/CFSs through specified gateway airports, for a one year period. Transshipments must use closed body trucks secured for affixing Customs "bottle seals"; the custodian must submit truck registration lists. Operations are governed by applicable Customs law, transshipment and cargo handling regulations, relevant Board circulars, and other instructions.

Health certificate requirement: exporters must use online QR coded certificates from designated veterinary authorities for meat exports; manual certificates banned.
Exports of meat and meat products require sourcing from APEDA registered processing plants and presentation of an electronically issued Health Certificate from the designated State Veterinary Officer via the Meat.Net system bearing a QR Code identifying the processing plant; manually issued Health Certificates are not acceptable.

Cancellation of BG/LUT contingent on export verification-selected Advance Licence holders must submit prescribed documents for verification.
Cancellation of bonds or bank guarantees furnished under Advance Licence is contingent on export verification or documentary scrutiny; selected licence holders must furnish documents per Annexure to Public Notice No.11/2011 to the DEEC Monitoring Cell at JNCH by the prescribed deadline to enable verification and consequent cancellation of BG/LUT. The notice categorises cases into those selected for verification, those prescribed by DGFT for verification, and those accepted without verification, and lists the specific Advance Licence holders in each category.

IGST refunds: exporters must correct GSTR1, file required tables and ensure EGM and bank validation to obtain refunds
Refunds of IGST under Rule 96 require matching export documentation: exporters must amend GSTR 1 (use Table 9A) where shipping bill numbers are incorrect, ensure invoice numbers and IGST amounts in GSTR 1 match shipping bills, file Gateway or supplementary EGM online for ICDs and ports so the 'exported out of India' condition is met, and correct bank account details in the EDI system to obtain PFMS validation. For August exports, exporters must populate Table 6A for Zero Rated Supplies to enable refund sanctioning.

Refund jurisdiction shift: Customs authorities now process SEZ unit refund claims with prescribed procedural safeguards.
Insertion of Rule 47(5) directs that refund, demand, adjudication, review and appeal concerning SEZ authorised operations and related transactions be processed by jurisdictional Customs, Central Excise, Service Tax or GST authorities under the respective Acts; CBEC clarifies prospective application. SEZ units must file refund claims with the Deputy/Assistant Commissioner (Policy/Technical) who may seek Development Commissioner comments within two weeks and must issue a speaking order when sanctioning refunds. Pending claims in order on limitation and merit are to be processed by Customs, and interest is based on the date the jurisdictional field formation receives the claim. The SAD Refund Section at ACC Sahar will handle such claims.

IGST refund on exports: exporters must file the specified table in GSTR1 and verify shipping bills to enable sanction.
Exporters must populate the designated table in GSTR 1 to declare zero rated supplies so refunds of IGST on exported goods can be sanctioned; GSTN has provided a utility for this filing and exporters should reconcile shipping bill data via ICEGATE to avoid filing errors that previously hindered disbursal.

Single point check at port gate shifts terminal verification to Gate I, imposing seal and transit responsibilities on operators.
Single Point Check at Gate I centralises verification of import transhipment containers: Preventive Officers at Gate I will verify container details, record pass out time in the gate system and on the gate pass, and continue checks from O Yard/UB/open bay. Steamer agents and terminal operators are responsible for ensuring intact load port seals before terminal exit and must reseal with the shipping line's OTS and record details where seals are missing or tampered. Containers selected for scanning shall be diverted to the CSD division.

Delivery of import manifest: Entry inwards to be granted on pilot boarding report enabling earlier unloading of imported cargo.
Entry Inwards will be granted upon vessel reporting at the pilot station or pilot boarding as recorded by Port Control/VTS, based on automatic notification to the Customs Boarding Office and simultaneous intimation by shipping lines/agents; the Boarding Officer shall thereafter complete boarding formalities and address any discrepancies despite Entry Inwards having been granted.

Issuance of SMTPs: boarding section approval and manual SMTP procedures ensure rail-bound cargo movement without full vessel discharge.
Boarding Section is authorised to approve IGM numbers in ICES to enable automatic transmission of SMTPs and SMTPs shall be issued without awaiting full vessel discharge. If system failures prevent online SMTP generation or Entry Inward entry, the Boarding Officer must email CONCOR, the terminal operator and DC/AC (CMFC) with Entry Inward date and time and request manual SMTP, send an SMS to CONCOR, and ensure immediate on spot attendance to manual SMTP requests. Delays may be reported to DC/AC (CMFC). The Boarding Office must send a daily report to DC/AC (PG) with vessel, terminal, berthing, Entry Inward and communication details.