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Circulars
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Capturing Additional details for Certificate of Origin (COO) as per Customs (Administration of Rules of Origin under Trade Agreement) Rules, 2020 in Bill of Entry
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Imports: mandatory COO declarations, eSanchit upload with IRIN, CUF02 self declaration and document defacement required for preferential claims.
Where an FTA/PTA notification is claimed, the Bill of Entry must capture item wise COO particulars (issuing country code, COO number and issue date, origin criterion, accumulation/cumulation), the relevant COO must be uploaded to eSanchit with its IRIN entered in the supporting document table, the standardized importer declaration CUF02 must be filed in the BE STATEMENT table, and COO documents must be marked defaced in the system before Out Of Charge.
Guidelines regarding implementation of section 28DA of the Customs Act, 1962 and CAROTAR, 2020 in respect of Rules of Origin under Trade Agreements (FTA/PTA/CECA/CEPA) and verification of Certificates of Origin
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Rules of Origin verification: importers must provide specified origin information and exercise reasonable care before foreign verification is sought.
Guidance prescribes that COO verification may arise from certificate defects, mismatched signatures/seals, doubts on compliance with product-specific or regional value criteria, or random selection; importers must furnish a prescribed minimum data set and exercise reasonable care for accuracy before authorities initiate verification with partner country Verification Authorities. CAROTAR requires bill of entry modifications for required declarations and mandates use of an ICES repository for specimen signatures/seals, with alternative measures for non-EDI locations and referral to the Board when specimens are unavailable.
Revised guidelines conduct or personal hearings in virtual mode under CGST Act, 2017, Act, 2017, Customs Act, 1962, Central Excise Act, 1944 and Chapter V Of Finance Act, 1994
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Virtual personal hearings mandated for adjudicatory and appellate proceedings, with standardized video conferencing and document protocols.
Personal hearings in adjudication and appellate proceedings under customs, central excise, GST and related fiscal statutes are mandated to be conducted through video conferencing with prescribed procedures. Authorities must notify parties of the video conference hearing, provide official contact details and an assistance officer, and ensure secure links. Parties must submit scanned authorisations and photo ID by official email, maintain decorum, join via approved applications from official or authorized facilities, and reduce oral submissions to a written record of personal hearing sent by email within one day; modifications must be signed and returned within three days.
Launch of e-Office in Air Cargo Complex (Import) Commissionerate, New Delhi
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Paperless e-Office implementation requires trade to submit searchable PDF communications and provide contact details for electronic acknowledgement.
Launch of e-Office mandates migration to a paperless electronic application to improve efficiency, transparency, accountability and data security. Trade must submit communications in PDF, preferably in searchable mode, and provide mobile numbers and email addresses to receive immediate mail and SMS acknowledgements and a Diary Number for future reference. The notice is to be publicised by trade associations, treated as a Standing Order for officers, and difficulties are to be reported to the Additional Commissioner (Technical) via the provided email.
Approval of different category of processed plant products which have least Phytosanitary risk, amended in PQ-Order, 2003
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Processed plant products classification removes plant quarantine clearance and inspection requirement for low phytosanitary risk items.
The Plant Quarantine Order, 2003 has been amended to define Processed items and a specified list (Annexure-I) of processed plant products is designated as least phytosanitary risk; such listed items require no Plant Quarantine clearance and will not undergo phytosanitary inspection in India.
Processing of Customs Transit Declaration (CTD) for transit of Nepal bound import containers in Indian Customs Electronic Data Interchange(EDI) System (ICES)
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Customs Transit Declarations for Nepal-bound containers must be filed and processed online in ICES with specified documentary and security requirements.
CTDs for Nepal-bound import containers must be filed and processed online in ICES (effective 18.09.2020). Shipping lines/agents must register in ICES and declare Nepal transit cargo. Nepalese importers or authorised brokers submit a prescribed Data Sheet at the Service Centre for CTD creation; mandatory documents (LOA, Invoice, Packing List, Certificate of Origin, CGN-attested certificate or authenticated LC) must be presented to the Nepal Bhutan Unit. For non-sensitive goods a binding undertaking secures potential payment; for sensitive goods insurance or bank guarantee is required. Online verification, endorsement as VERIFIED, sealing at Docks/CFS, and border verification complete the transit process.
Launch of e-Office in the Office of Commissioner of Customs (Import), ACC, Sahar, Mumbai, Zone-III on 07.09.2020
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Electronic filing and designated official email: communications must be in searchable PDF for acknowledgement and tracking.
Launch of the e-Office application in the Import Commissionerate establishes a paperless channel for official communications. Taxpayers must use electronic communication in PDF format, preferably searchable, and include mobile number and email to receive immediate acknowledgement and a diary number. A single official email address is designated as the authorised point of contact for the Import Commissionerate, and all communications must be sent only to that address to ensure they are attended to.
Auto Let Export Order under Express Cargo Clearance System (ECCS)
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Auto Let Export Order under ECCS expedites export clearance where courier shipping bills are fully facilitated by RMS and x ray.
The circular introduces Auto Let Export Order (Auto LEO) in the Express Cargo Clearance System (ECCS): CSBs under ECCS remain subject to the Risk Management System (RMS), and where a CSB is fully facilitated by RMS (no assessment or examination) and cleared by customs x ray scanning, ECCS will automatically grant LEO to reduce dwell time of courier export shipments.
Launch of e-Office in the Customs Preventive Commissionerate, Shillong on 04/09/2020
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E-Office implementation mandates exclusive electronic file opening and legacy migration, with a designated official email for communications.
Immediate adoption of the E-Office application is mandated: all new files must be opened electronically, physical files shall not be opened without the Commissioner's concurrence, and legacy files must be migrated on priority for electronic processing. Training materials and learning resources, including the Central Secretariat Manual on e-Office Procedure, are made available to users. The Commissionerate designates a single official email ([email protected]) as the exclusive point of electronic communication, and officers must report implementation difficulties to the undersigned.
All India roll-out of Faceless Assessment
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Faceless Assessment rollout expands nationwide to standardise customs classification, valuation and timeliness of import clearances.
The Board directs an All-India roll-out of Faceless Assessment under the Turant Customs programme by 31 October 2020 and constitutes eleven National Assessment Centres (NACs) organised by commodity groups. NACs, co-convened by designated Principal Chief Commissioners/Chief Commissioners and staffed by nominated Principal Commissioners/Commissioners, must ensure timely, uniform assessments, harmonise classification, valuation and application of Compulsory Compliance Requirements, study audit and appellate inputs, analyse RMS data, constitute Working Groups, coordinate with specified Directorates for risk, valuation, training and systems support, and undertake pre-launch preparations including officer nomination and ICES training.
Customs procedure for export of cargo in containers and closed bodied trucks from ICDs/CFSs through Land Customs Stations (LCSs)
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Transshipment facilitation extended: sealed container and closed truck exports allowed through additional land customs stations for Nepal and Bangladesh.
The Board expands the transshipment under ECTS procedure by permitting export of sealed consignments in containers and closed bodied trucks from all ICDs and specified CFSs through additional Land Customs Stations, expressly adding Fulbari, Changrabandha and Jaigaon to the list of authorised road LCSs for exports to Nepal and Bangladesh; Gede and Petrapole remain authorised for container exports to Bangladesh by rail. Circular 52/2017 is modified to this extent and implementation difficulties are to be reported to the Board.
Launch of e-Office in ICD (Import) Commissionerate, Tughlakabad, New Delhi
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e-Office launch promotes paperless departmental communications; stakeholders must submit searchable PDFs and contact details for electronic acknowledgement.
Launch of e-Office in the Import Commissionerate at Tughlakabad mandates digitization to promote a paperless environment, enhance efficiency, transparency, accountability and data security. Stakeholders are encouraged to send communications in searchable PDF format and provide mobile numbers and email addresses to receive electronic acknowledgements and the allotted Diary Number. Trade bodies are requested to circulate the notice and report difficulties or suggestions.
Advisory on Threat of Unsolicited/ Mystery Seed Parcels from unknown sources
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Plant quarantine enforcement: mandatory inspection of unsolicited seed parcels to prevent introduction of invasive pests and pathogens.
No parcel of any seed shall be released without proper and thorough inspection under the Plant Quarantine regulatory framework to prevent entry of new pests and diseases; special vigilance is required for consignments arriving by courier or postal services. This Public Notice operates as a standing order for customs officers and staff and must be strictly complied with.
Guidelines regarding implementation of section 28DA of the Customs Act, 1962 and CAROTAR, 2020 in respect of Rules of Origin under Trade Agreements (FTA/PTA/CECA/CEPA) and verification of Certificates of Origin
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Verification of certificates of origin: importer due diligence and CAROTAR procedures required for preferential tariff claims.
Section 28DA and CAROTAR, 2020 require importers to retain prescribed minimum information demonstrating how goods satisfy Rules of Origin, and impose on importers a continuing duty to exercise reasonable care regarding the accuracy and truthfulness of origin claims. Before seeking verification from partner countries, officers should first obtain information from importers under the CAROTAR procedures; verification requests to exporting-country authorities must follow prescribed SOPs, include representative CoOs and full documentary evidence, be approved by the jurisdictional Principal Commissioner/Commissioner, and be routed through the Board's designated nodal point.
Launch of e-Office in 0/0 the Principal Commissioner of Customs, Import, Inland Container Depot, Tughlakabad, New Delhi on 02/09/ 2020
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Electronic office adoption requires migration to e-Office, electronic file creation, and prohibits physical files without concurrence.
Adoption of the e-Office application is mandatory for the Commissionerate: new files must be opened electronically, legacy files must be migrated on priority, and physical files shall not be opened without the undersigned's concurrence. Training materials and learning resources are available on the application portal and NIC links, and the Central Secretariat Manual on e-Office Procedure is recommended for guidance. Difficulties in implementation should be reported to the undersigned.
Launch of e-Office in the O/o the Principal Commissioner of Customs, Custom House, Visakhapatnam on 02.09. 2020
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e-Office adoption fosters paperless government communications, requiring searchable PDF submissions and contact details for electronic acknowledgement.
e-Office implementation in the Principal Commissioner of Customs, Visakhapatnam establishes a paperless platform to conduct departmental work electronically, aiming to increase efficiency, transparency, accountability and data security. Taxpayers are requested to submit electronic communications as searchable PDFs and to include mobile numbers and email addresses to receive immediate acknowledgements and a Diary Number for future reference.
Launch of e-Office in 0/0 the Airport & ACC Commissionerate
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Digital Office Implementation: e-Office launched; taxpayers should submit searchable PDF communications with contact details for electronic acknowledgement.
The Airport & ACC Commissionerate has launched the e-Office application to create a paperless, secure and transparent processing environment; stakeholders are directed to submit communications electronically in searchable PDF format, include mobile and email contact details to receive immediate acknowledgement and a Diary Number for reference, and trade bodies are asked to circulate the notice and report any difficulties or suggestions.
Procedure to be followed in cases of manufacturing or other operations undertaken in special warehouses under section 65 of the Customs Act
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Manufacturing in special bonded warehouses requires licence, prescribed bond and electronic records, with GST and duty rules on clearances.
Manufacturing and other operations are authorised in special warehouses under section 65 subject to MOOSWR, 2020; applicants use an integrated form to seek section 58A licence and section 65 permission, provide prescribed bond and bank guarantee, maintain electronic time-stamped records per Annexure B, demonstrate compliant software and security arrangements, and comply with customs supervision charged on cost-recovery. Exported resultant products are exempt from import duty on contained imported goods; domestic clearances attract GST and require ex-bond bill of entry and duty payment where applicable. Waste is subject to duty/GST treatment as prescribed.
Revised guidelines for conduct of personal hearings in virtual mode under CGST Act,2017, IGST Act, 2017, Customs Act, 1962, Central Excise Act, 1944 and Chapter V of Finance Act, 1994
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Virtual personal hearings via video conferencing now mandatory, with written emailed records and limited modification window.
Personal hearings in adjudicatory and appellate proceedings under the Customs, Central Excise, Finance Act and GST statutes are mandatory in virtual mode by video conferencing; parties must be notified of hearing date, link and officer-in-charge by official email, file scanned authorization and photo ID, and maintain decorum. Oral submissions will be reduced to a written record of personal hearing, emailed as PDF within one day and may be modified and returned signed within three days, after which it is deemed agreed; emailed records are recognised under the Information Technology Act.
Launch of e-Office in the office of Commissioner of Customs (Export). Inland Container Depot. Tughlakabad. New Delhi
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Electronic filing via e-Office encouraged; submit searchable PDFs and contact details for faster acknowledgement and tracking.
Launches the e-Office application at the Commissioner of Customs (Export), ICD Tughlakabad to create a paperless environment and improve efficiency, transparency and accountability. Taxpayers are encouraged to use electronic communications in pdf (preferably searchable) and to provide mobile and email contacts so the system can send immediate acknowledgements and allot a Diary Number for future reference. Stakeholders are asked to disseminate the notice and report any difficulties or suggestions.

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