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Implementation of Paperless Processing under SWIFT-Uploading of Supporting Documents (eSANCHIT) in Exports
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Paperless processing under eSANCHIT enables electronic upload and online verification of export supporting documents, moving towards mandatory use.
Implementation of paperless export processing via eSANCHIT extends the pilot for digital uploading of supporting documents on ICEGATE to all ICES locations nationwide, permitting voluntary electronic submission for Shipping Bills filed from 8 November 2018. Authorized persons must upload documents, obtain an Image Reference Number (IRN) and link them to Shipping Bills; Customs will access uploaded documents on ICES for assessment, queries, goods registration, examination and issuance of Let Export Order. The facility will be reviewed after a short trial and intended to be made mandatory thereafter.
Strict compliance of provisions of Electronics and Information Technology Goods (Requirement for Compulsory Registration) Order, 2012 as amended at the time of assessment, registration and examination,
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Electronics and IT goods require BIS registration and the Standard Mark; unregistered refurbished imports will be detained.
Notified Electronics and IT goods must be registered with BIS based on test reports from BIS recognised laboratories; registration is linked to manufacturer, factory location, product and brand and is generally valid for two years. The Standard Mark must appear on product and packaging (or packaging only if product size prevents marking); e labelling is permitted for display products and stickers are not allowed. Repaired, refurbished and second hand notified products require BIS registration or a MeitY exemption before import, otherwise Customs shall detain such unregistered imports and notify MeitY.
Observations and concerns regarding electronic seals used on Export containers
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Electronic seal security: Certain RFID seals deemed insecure; use prohibited and inspections to follow based on risk.
Customs testing found certain RFID electronic seals readable without mechanical locking, failing security requirements. Use of seals procured from the identified supplier is prohibited until further orders; exporters are advised to avoid seals from three named vendors. Port shed officers must verify locking of such seals and the shed appraiser or superintendent will determine examination based on perceived risk.
Mechanism for drawal of representative samples in respect of DPD FCL containers from Terminals involving sampling by Customs or Participating Government Agencies (PGAs), operationalising “on-wheel sampling area for DPD FCL containers”
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On-wheel sampling for DPD FCL containers expanded to include additional agencies with expedited testing and NOC conditions.
Facility for on-wheel sampling of DPD FCL containers is broadened to include Customs and specified PGAs for defined sample types-Textile Committee referrals, DYCC testing, Fertiliser Inspector and Assistant Drug Controller sampling (subject to NOC within the prescribed timeframe), FSSAI testing with container release on test report, provisional NOC clearance for perishables after sampling, and PQ/AQ testing for plant and animal products with NOC/provisional NOC-while excluding containers with heterogeneous commodities; contact points and standing order status are specified.
Procedure for a Pilot on Transhipment of Export Cargo from Bangladesh to third countries through Land Customs Stations (LCSs) to Kolkata Port / Airport, in containers or closed bodied trucks – Reg.
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Transhipment procedure: authorised transit of export cargo via LCSs with ECTS sealing and bond-based safeguards for security and verification.
Pilot procedure permits transhipment of export cargo from Bangladesh through specified LCSs to Kolkata Port/Air Cargo and by rail to Nhavasheva, requiring a Bill of Transshipment filed by the shipping line/airline or authorised representative, sealing of the conveyance with an ECTS seal (procured at carrier expense), and a Bond equal to twice the value of the goods. Original Bill retained at LCS, transference copy accompanies cargo to port/airport, and port officers verify ECTS seal integrity and upload trip and manifest details to the ECTS application to enable cancellation or crediting of the bond; unauthorized unsealing is to be reported for action.
Sea Cargo Manifest and Transhipment Regulations, 2018
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Deferred commencement of Sea Cargo Manifest and Transhipment Regulations postponed to later implementation; earlier public notice modified.
Implementation of the Sea Cargo Manifest and Transhipment Regulations, 2018 has been deferred; the earlier Public Notice of late October is modified solely to reflect the change in the commencement date, and importers, exporters, and customs brokers are advised to note the revised implementation timetable.
IGST refund- Officer Interface for errors other than SB005
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IGST refund officer interface established to assist MSME stakeholders in resolving pending refund cases and reporting difficulties.
An IGST refund officer interface has been established to resolve pending refund cases (errors other than SB005) with designated helpdesk officers and CGST Helpdesk Centres in Rajkot and Gir Somnath to assist MSMEs, exporters, customs brokers and other stakeholders; difficulties may be reported to the Commissioner's office for follow-up.
Creation of GST Helpdesks for MSME sector by CBIC to support MSMEs
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GST Helpdesks for MSMEs to assist with registration, returns, refunds and customs queries, with local nodal coordination.
CBIC is establishing special GST Helpdesks for the MSME sector across multiple districts to assist with GST registration, return filing, refund claims, e way bill matters and related publicity and educational outreach; district Prabhari Officers will coordinate the program. Customs field formations will set up local MSME Help desks to address export IGST refund, drawback and other customs issues, with an identified nodal officer for case intake and resolution.
IGST Export Refund-extension in SB005 alternate mechanism revised processing in certain cases including disbursal of compensation cess-reg.
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IGST export refund rectification extended: revised refund requests accepted to sanction differential IGST and compensation cess.
Extension of the alternative rectification mechanism is provided for exporters to correct invoice mismatches under the SB005 error for shipping bills filed up to 15.11.2018, enabling sanctioning of differential IGST refund amounts where scrolls were generated for lesser amounts than actually paid. Exporters must submit a duly filled and signed Revised Refund Request (RRR) to the designated Deputy Commissioner; the facility is available only for scrolled shipping bills and only once per eligible bill.
IGST Export Refund-extension in SB005 alternate mechanism revised processing in certain cases including disbursal of compensation cess
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IGST export refund rectification extension allows one-time differential refund claims for scrolled shipping bills, including compensation cess.
Extension permits exporters to claim and Customs to sanction differential IGST refunds, including compensation cess omissions, for scrolled Shipping Bills filed up to 15.11.2018 via an ICES officer-interface. Eligibility is limited to scrolled SBs and the facility is one-time per SB; exporters must submit a signed Revised Refund Request (RRR) to the designated AC/DC (and may email a scanned copy) for officer verification and sanction, after which a fresh scroll for the differential amount will be generated.
Electronic Sealing - Deposit in and removal of goods from Customs Bonded Warehouses
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Electronic sealing requirement for bonded warehouses deferred to allow infrastructure setup and procurement of RFID seals.
Electronic sealing (RFID seals) for deposit and removal of goods from Customs bonded warehouses, originally notified for earlier implementation, has been deferred by the Board and the date of implementation extended to enable establishment of infrastructure and procurement of seals by warehouse owners; the extension is communicated to importers, exporters, Customs bonded warehouse licensees, Customs brokers and trade members by Circular No. 41/2018.
Amendment to Sea Cargo Manifest and Transhipment Regulations, 2018
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Commencement of Sea Cargo Manifest Regulations deferred; new effective start set for March to guide stakeholder compliance.
The Sea Cargo Manifest and Transhipment Regulations, 2018, earlier indicated to commence on 1 November 2018, were amended by Board Notification No. 88/2018-Customs (N.T.) dated 30.10.2018 to defer their commencement to 1 March 2019, and this public notice informs steamer agents, importers, customs brokers and consol agents of the revised effective date.
IGST Export Refunds — extension in SB005 alternate mechanism and revised processing in certain cases including disbursal of compensation Cess
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IGST export refund rectification: one-time officer interface remedy enables sanction of differential refunds after verified Revised Refund Request.
An ICES officer interface facility allows one-time rectification and sanction of differential IGST refunds, including compensation cess, for shipping bills already scrolled and filed up to the extended cut off; exporters must submit a signed Revised Refund Request to the AC (IGST Refund), who will verify and approve the differential amount in ICES to enable issuance of a fresh scroll.
Observations and concerns regarding electronic seals used on Export Containers: m
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Electronic seal compliance: exporters must avoid certain RFID e-seals pending verification; customs may inspect containers.
Information indicates certain RFID electronic seals can be scanned without being locked and were found non-compliant. Exporters are instructed to refrain from using e-seals procured from the three identified vendors until further orders. If such e-seals are detected during scanning, the Customs preventive officer will verify lock status and the Docks Superintendent may order container examination based on perceived risk. Trade parties should report implementation difficulties to the Assistant Commissioner of Customs via the provided contact.
IGST Export Refunds-extension in SB005 alternate mechanism and revised processing in certain cases including disbursal of compensation Cess
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IGST export refund rectification: officer interface remedy enables one time correction and differential refund processing.
Extension of rectification facility for IGST refund claims for SB005 invoice mismatches and an ICES officer-interface process to sanction differential IGST refunds for shipping bills filed up to 15.11.2018. Exporters must submit the Concordance Table or a duly filled Revised Refund Request (RRR) to the designated AC/DC; the facility applies only to scrolled shipping bills, may be used once per bill, and aims to correct omissions including Compensation Cess or typographical errors so fresh scrolls for differential amounts can be generated.
IGST Export Refunds - extension in SB005 alternate mechanism and revised processing in certain cases including disbursal of compensation Cess
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IGST export refunds: extension allowing one-time revised refund claims for scrolled shipping bills via officer interface.
Extension of the officer interface rectification facility permits exporters with scrolled shipping bills filed up to 15.11.2018 to seek sanction of differential IGST refunds where scrolls were generated for lesser amounts due to declaration errors, omission of compensation cess, or officer typographical mistakes. Eligible exporters must submit a Revised Refund Request (RRR) to the designated AC/DC (and may email a scanned copy); the designated officer will verify in ICES and, once approved, a fresh scroll will be generated for the differential amount. The facility is available only for already scrolled SBs and only once per SB.
Extension of Custodianship of Perishable Cargo Terminal of M/S. Mumba International Airport Pvt. Ltd.
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Custodianship extension of perishable cargo terminal under Customs Act permits continued export storage subject to regulatory conditions.
Custodianship of the Perishable Cargo Terminal at Air Cargo Complex, Mumbai is extended to M/S. Mumbai International Airport Pvt. Ltd., to be operated by Mumbai Cargo Service Center Cold Chain Solutions Pvt. Ltd., for safe custody of perishable export cargo, linked to the validity of the existing bank guarantee and governed by the Customs Act (Chapter VIII), the Handling of Cargo in Customs Areas Regulations and the original notification's terms; the Commissioner may terminate the appointment after assigning reasons and allowing explanation.
Strict compliance of the Electronics and Information Technology Goods (Requirements for Compulsory Registration) Order, 2012
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Electronics and IT imports must comply with mandatory BIS registration and mobile devices require valid IMEI/ESN identifiers.
Customs must enforce the Electronics and IT Goods (Compulsory Registration) Order, 2012 so that 44 specified electronic/IT product categories are imported only if they bear the BIS Standard Mark and valid BIS registration (verified on the BIS portal) and the importer has uploaded the BIS certificate on e Sanchit; GSM handsets without valid IMEI and CDMA handsets without valid ESN/MEID (including all zero identifiers) are prohibited.
Addendum to Public Notice No.26/2018 dated 28.08.2018: Implementation of Right to Information Act, 2005 Designation of Central Public Information Officers (CPIO's) and Appellate Authorities within the Jurisdiction of Custom Commissionerate, Ahmedabad- Regarding. Attention of all the Trade Associations/ Chambers of Commerce and Members of Custom House Agents Association and Public is invited to the Addendum to Public Notice No.26/2018 dated 28.08.2018 issued vide F. No. 11/39-57/RT1/2007 Part -11, vide which the information regarding Central Public Information Officers (CPIOs) & First Appellate Authorities (FAAs), working in this Commissionerate, was publicized.
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Designation of Central Public Information Officers and Appellate Authorities updated; Annexure substituted and acting officers specified.
The Annexure to Public Notice No.26/2018 is substituted with Annexure A listing designated CPIOs and FAAs for the Customs Commissionerate, Ahmedabad, providing office addresses and contact details; trade and customs associations are requested to publicize the changes. Where a designated officer is on leave/tour/training, the officer holding additional charge per Establishment Orders shall act as the CPIO/Appellate Authority for that formation.
Customs clearance procedure for import consignments of commodities which require clearance by other regulatory agencies
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Bonded storage for imports: provisional removal allowed pending regulatory test reports under no use bond and bank guarantee.
Customs will permit provisional removal of imported consignments requiring regulatory NOC/test reports to importer declared premises under bond and bank guarantee in terms of Section 143, after verification of premises suitability by the jurisdictional Deputy/Assistant Commissioner and acceptance by the Commissioner. Customs will draw and dispatch samples where necessary (three samples, one to an authorised lab with a serially numbered test memo), endorse the Bill of Entry with storage particulars and test memo reference, and require a No Use Bond plus a bank guarantee covering differential duty; non compliance invites penal action and return/re export or destruction if NOC is denied.

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