Advance Bill of Entry filing enables pre-arrival customs assessment while allowing arrival-day deadlines for specified import movements.
Section 46 requires advance filing of a Bill of Entry for pre-arrival processing and assessment. Subject to exceptions, filing is due by the end of the day preceding arrival, while presentation up to 30 days before expected arrival remains permissible. Sea imports from specified neighbouring countries, all airport imports, and all Land Customs Station imports may be filed by the end of the day of arrival. Imports through Inland Container Depots, and other sea imports, remain subject to the preceding-day deadline.

Advance filing for Bills of Entry requires pre-arrival timelines; HBL/HAWB now sufficient for advance BE filing.
Amendments mandate advance filing of the Bill of Entry by the end of the day preceding arrival (subject to Board-prescribed exceptions not later than end of arrival day), allow filing up to 30 days before arrival, and retain late charge rules. Regulations prescribe differentiated filing timelines by customs station and country of consignment. The requirement for MBL/MAWB at advance filing is removed; HBL/HAWB suffices and ICEGATE will permit auto-approved subsequent updating of MBL/MAWB without officer approval or amendment fees.

Advance Bill of Entry filing would enable pre-arrival customs assessment, subject to specified alternative filing deadlines.
Proposed amendments to Section 46 of the Customs Act, 1962 would mandate advance filing of Bills of Entry before the end of the day preceding arrival of imported goods for home consumption or warehousing. The requirement is intended to facilitate pre-arrival processing and assessment and reduce clearance time. The Board may prescribe different deadlines for specified cases, but not later than the end of the day of arrival. Possible relaxation for certain land, airport, neighbouring-country and short-haul imports remains subject to the amendment taking effect.

Natural gas energy measurement now permits Metric Million British Thermal Unit code MBT in customs import and export declarations.
Customs electronic import and export declarations may use Metric Million British Thermal Unit as an accepted commercial unit of quantity under the code MBT. The unit is included in the Customs EDI System for natural-gas transactions measured by energy content, including commercial negotiations, invoices and ship ullage survey reports. Importers, exporters and trade participants may use MBT in their declarations, and implementation is treated as a standing order for customs officers and staff.

Advance filing of Bills of Entry is proposed to enable pre-arrival assessment and reduce customs clearance time.
The proposed amendment to Section 46 of the Customs Act, 1962 would mandate advance filing of Bills of Entry for pre-arrival processing and assessment. Subject to enactment, importers would file Bills of Entry by the end of the day preceding arrival of the carrying vessel, aircraft or vehicle. Different deadlines may be prescribed for specified cases, but filing cannot be later than the end of the day of arrival. Possible relaxations for certain land, airport and short-haul imports may be considered after the amendment takes effect.

Pre-arrival filing requirement under Section 46 mandates advance Bills of Entry to enable pre-arrival customs assessment and faster clearance.
The amendment to Section 46 will mandate pre-arrival filing of Bills of Entry before the end of the day preceding arrival of the conveyance at the customs port/station to enable pre-arrival processing and assessment. The Board may prescribe different time limits in specified cases, but any relaxation can be notified only after the amendment comes into effect. Field formations must urgently issue Public Notices/Trade Notices to sensitize trade; a detailed clarificatory circular will follow enactment.

Metric Million British Thermal Unit as a commercial unit is accepted in Customs EDI declarations for natural gas trade.
Metric Million British Thermal Unit is added as a standard commercial unit of quantity for import and export declarations. Recognised for measuring natural gas by energy content, it is used in commercial negotiations, invoices and ship ullage survey reports. The unit is accepted in the Customs EDI System, and import and export declarations using it must apply the unit quantity code MBT.

Transit cargo RFID seal requirement: mandatory electronic sealing and verification for Bhutan transit consignments through India.
The notice mandates use of an RFID seal and e-office data exchange for goods transiting to and from Bhutan through India. Importers must clear consignments against a Letter of Guarantee issued by the Royal Government of Bhutan; Indian Customs at port and at Land Customs Stations will verify documents, affix and scan RFID seals, endorse specified copies of the Letter of Guarantee, and forward verification data for monthly reconciliation. Tampered seals may prompt examination and duty recovery where variances exist, and the same import procedure applies to Bhutan exports transiting India.

Bank account updates for IGST refund and drawback required after bank mergers; exporters must update IFSC and AD code online.
Exporters with accounts in banks undergoing merger must identify affected accounts and update new IFSC codes and correct bank account numbers via the ICEGATE Bank Management/AD code registration facility using the "modify" option, and submit an AD code letter from the bank to prevent rejection of IGST refund and Customs drawback scrolls; ACC export shed custodians are to assist exporters and the Assistant Commissioner (Drawback) is available for support.

Authority to issue show cause notices clarified: jurisdictional customs commissionerates must issue fresh SCNs after DRI issuance invalidated.
The Board directs that the SCN dated 19.03.2019 be kept pending pending examination of a Supreme Court ruling that the DRI Additional Director General lacked authority to issue SCNs, and requires that fresh SCNs in cases currently investigated by DRI be issued by the jurisdictional customs commissionerates from where the imports originated.

Custodianship extension under customs law requires bond, insurance, indemnity, and continued regulatory compliance for cargo handling
Extension of custodianship of CONCOR CFS, Majerhat, Kolkata, as a Customs Cargo Service Provider under Section 45 of the Customs Act, 1962 and the Handling of Cargo in Customs Areas Regulations, 2009, for a further period of five years from 01.03.2021. The custodian must execute a bond of Rs. 20 Crore, maintain insurance coverage, indemnify the customs authorities, and comply with the Customs Act, the HCCAR, 2009, and all applicable regulatory conditions, subject to review, suspension, revocation or cancellation for non-compliance.

Authorised Officers designation for imported food testing assigned; FSSAI officials to conduct testing at notified ports, Customs to coordinate.
Designation of FSSAI officials as Authorised Officers has been expanded by a partial modification of an earlier notification to enable named regional FSSAI officials to carry out imported food clearance processes at specified Points of Entry under the FSS Act and FSS (Import) Regulations; Customs has been directed to take necessary action and coordinate with the notified officers and laboratories for testing and clearance at the listed ports.

GST appeal filing must use the DSR appeal module on the GST Portal under the statutory appeal mechanism.
Filing of GST appeals must be effected through the Dispute Settlement and Resolution (DSR) module on the GST Portal; the Bangalore Zonal Unit has developed the Appellate Authority module and the appeal-filing functionality is now available for use by appellants, representatives, and departmental officers, who are advised to file appeals via the Portal in accordance with the statutory appeal mechanism.

SB005 invoice mismatch rectification enables permanent officer-interface processing of export IGST refund claims upon payment of prescribed service fee.
The officer-interface mechanism for rectifying SB005 invoice-mismatch errors is permanently available for IGST refund claims on exports. Exporters may correct genuine data-entry mismatches between GST invoices and shipping-bill invoices for all past shipping bills, irrespective of filing date, by following the prescribed procedure and paying the specified service fee. Claims require a concordance table mapping GST invoices to shipping-bill invoices, supported by certified details of taxable value, IGST amounts and the final corrected IGST amount based on actual exports.

Correction of Reference Date: Circular's subject-date amended to the earlier date replacing the incorrect date.
Correction of reference date in Circular No. 07/2021-Customs: the subject-line date in the Circular dated 22.02.2021 is amended to read 29.07.2016 in place of the incorrectly stated date; this corrigendum formally notifies the administrative correction and directs reliance on the corrected date.

AIDC exemption suspended where EOU basic customs duty relief is denied, requiring AIDC payment and monthly reporting.
Imports by EOUs enjoying BCD exemption under the EOU notification were notified as exempt from the Agriculture Infrastructure and Development Cess (AIDC), but where BCD exemption is denied or repaid-on DTA clearance of finished goods, inputs, capital goods, reusable packing, leftover textiles, exit from the scheme or breach of conditions-the corresponding AIDC exemption is also denied and AIDC must be paid in the same manner as the recovered BCD. Revised monthly digital Form A is mandated to monitor receipts, removals, returns and balances of such imported goods.

Application cutoff for inland freight facility approvals ensures quarterly processing and structured reporting by jurisdictional commissioners.
The circular revises the approvals process for ICDs/CFSs/AFSs by moving IMC review to a quarterly cycle with fixed cut off dates, deadlines for comments from IMC and customs formations, issuance of meeting notices and meeting dates. Jurisdictional Principal Commissioners/Commissioners must submit objective, itemised evaluations using Annexure A, which details entity characteristics, zone classification, connectivity, capacity and utilization, projections, manpower and land requirements, ownership, prior experience, DPR verification, exceptions and a clear recommendation.

IGST refund facilitation: permanent officer interface allows SB-005 invoice corrections to unblock refunds, subject to a payable fee.
Exporters may correct SB-005 invoice mismatch errors for all past shipping bills via the Officer Interface to resolve IGST refund holds, subject to a specified fee and following procedures in prior circulars; this facility is now made available on a permanent basis and the Levy of Fee (Customs Documents) Regulations, 1970 amended by Notification No.17/2021 to reflect the fee.

Customs post-clearance audit procedures streamlined with mandatory timelines, new reporting formats, monitoring and supervisory requirements.
The Board restructures Customs Post Clearance Audit into Transaction Based, Premise Based and Theme Based audits with directives to clear historical TBA pendency by 30.09.2021, commence Export PCA from 01.04.2021, adopt new MIS formats CUS PCA 1 to CUS PCA 4 uploaded to the DDM portal, require monthly uploads by the 10th, establish Post Audit Compliance Cells in every Commissionerate, hold prescribed half yearly and monthly review meetings, and mandate zonal scrutiny of 5% of audit reports with improved quarterly bulletins.

IGST refund mismatch relief extended to pending shipping bills; CA certificate timelines and zonal reporting obligations imposed for affected financial years.
The Board extends the interim solution in Circular Nos. 12/2018 and 25/2019 to subsequent shipping bills, allowing sanction of pending IGST refunds stalled due to GSTR-1/GSTR-3B mismatch; taxpayers must provide CA certificates evidencing no discrepancy between refunded and paid IGST for the extended periods, and Customs zones must report GSTINs that have not submitted such certificates.