Tariffisation and withdrawal of conditional exemptions reshape customs duty application and revised IGCR rules.
The Finance Bill, 2022 and linked notifications initiate a comprehensive tariffisation moving many unconditional concessional rates into the First Schedule so BCD will largely operate through tariff entries (with many changes effective 1 May, 2022 or immediately under provisional declaration). Numerous conditional exemptions are pruned or phased out with sunset validity under section 25(4A), while sectoral BCD increases, decreases and PMPs for wearables, hearables and smart meters are prescribed. Customs Act amendments clarify assignment and jurisdiction of officers, advance ruling procedures, measures against undervaluation, and create an offence for unauthorised publication of trade data; IGCR Rules are digitised. GST and central excise measures simplify compliance and adjust valuation and fiscal incentives.

Social Welfare Surcharge applicability clarified: no surcharge where aggregate customs duties payable are zero, not on notional duty.
Social Welfare Surcharge is levied on the aggregate of customs duties, taxes and cesses actually levied and collected as duties of customs on imported goods; if the aggregate customs duty payable is zero due to an exemption, the SWS base is zero and no SWS is payable. The law does not require SWS computation on a notional customs duty calculated at tariff rate where the applicable aggregate customs duties are nil.

Petroleum import assessment shifts specified lubricants to second check while retaining mandatory laboratory testing for higher-risk classifications.
Representative sealed samples of consignments classified under CTI 27101951 to 27101990 and CTI 38249100 must be drawn and tested on a first-check assessment basis. Specified lubricant classifications may receive second-check assessment where the declared or self-assessed value is Rs. 100 or more per litre, subject to uploading a valid PTR or manufacturer's certificate of analysis on E-Sanchit and declaring PTR particulars in the Bill of Entry.

Lifetime validity endorsement for customs brokers' licences enabled; brokers may submit licences for endorsement subject to revocation provisions.
Amendment to Regulation 9 allows licences issued under Customs House Agents and Customs Brokers licensing rules to receive a Lifetime Validity endorsement, subject to existing revocation provisions; operational brokers meeting the prescribed conditions may submit licence copies to the designated commissionerate for endorsement.

License validity under amended CBLR confirmed as continuing unless revoked under specified revocation provisions.
Amendment to the Customs Brokers Licensing framework establishes that a licence issued under prior and current Customs Brokers/Customs House Agents licensing regulations remains valid unless and until revoked in terms of the specified revocation provisions. The Board's Notification amends Regulation 9 to make continuity of existing licences the default position, subject to revocation under the procedural grounds set out in the cited revocation provisions.

Container scanning compliance: automated selection mandates on site MXCS scanning and 100% examination for suspicious images before release.
A Mobile X Ray Container Scanner at New Mangalore Port Trust is operational and scans import containers selected automatically by the Container Selection Module/RMS. Selected containers must be presented at MXCS and verified against EIR/pick up tickets; post scan endorsements-"SCANNED CLEAN", "SCANNED SUSPICIOUS" or "NOT SCANNED DUE TO ODC"-determine subsequent handling. Containers marked suspicious require 100% examination under Docks supervision before Out of Charge is permitted; failure to present or unauthorized removal attracts penalties under the Customs Act and HCCAR, 2009. Weekly monitoring and reporting and a five day presentation target are mandated.

Preferential origin procedure under CAROTAR now governs AEO bank-guarantee dispensations for duty preference claims.
The CAROTAR, 2020 regime and the statutory procedure for claiming preferential rates of duty prevail over specified bank-guarantee dispensations in Circular No. 33/2016 and Circular No. 54/2020; those circular provisions are to be aligned so that competent-authority directions to furnish bank guarantees for provisional release remain unaffected and AEO relaxations are read subject to the origin-claim procedure.

Retention of ISO containers: extension for re-export and IGST lease clarification to ease medical oxygen logistics.
The Board permits extension of time for re-export of ISO containers imported temporarily for transportation of Liquid Medical Oxygen upon importer request, and clarifies that for ISO containers imported on lease with IGST paid on lease amounts under CGST law, IGST on container value is not required and re-export need not occur while containers remain under valid lease.

Electronic test memo requirement: laboratories will refuse paper memos; samples accepted only via CRCL module unless approved exception.
All officers and staff of the Mangalore Customs Commissionerate must mandatorily forward Test Memos and sampling paperwork to CRCL and other Revenue Laboratories via the CRCL module in ICES; laboratories will not accept samples unless the Test Memo is transmitted electronically through the module. A temporary exception permits paper Test Memos only with prior approval from the Additional Commissioner of Customs when system issues prevent electronic transmission.

Harmonized System update aligns national customs tariff with HS 2022; guidance issued and contact provided for transition.
Publication of the Seventh Edition of the Harmonized System implements HS 2022 into national customs practice by aligning the First Schedule of the Customs Tariff Act with HS 2022 through amendments under the Fifth Schedule to the Finance Act, 2021, effective from 01.01.2022. The revision introduces 351 six digit level amendments affecting commodity classification and tariff headings. A correlation guidance document has been published on the CBIC website to assist transition, and stakeholders may report implementation difficulties to the Additional Commissioner of Customs, ICD Whitefield, via the provided email.

Import duty classification on courier consignments: gifts face higher duty, personal purchases taxed lower with invoice proof.
Imports via courier are governed by the Customs Act and related regulations; B2B imports with a valid Importer Exporter Code follow the Customs tariff. Bonafide gifts under Chapter 9804 attract Basic Customs Duty at 35%, Social Welfare Surcharge at 10% of BCD, and IGST at 28% on value plus BCD and SWS (aggregate 77.28%). Personal-use items qualifying under the notification attract BCD at 10%, SWS at 10% of BCD, and IGST at 28% on value plus BCD and SWS (aggregate 42.08%) only if a B2C invoice and proof of monetary transfer are submitted; otherwise the gift duty applies.

Classification of parts must follow holistic evaluation of section and HS explanatory notes, not a single universal test.
Assessments of parts under Section XVII must be fact specific and holistic: officers should consider Section and Chapter Notes, HSN explanatory notes and relevant precedents rather than mechanically applying a single test; the Department has filed a review petition and sought senior counsel opinion, and difficulties in implementation should be reported to the Board.

Drawback claim processing accelerated: non responsive exporters and unresolved EGM errors will be decided on available records.
Measures expedite processing of drawback claims pending due to non receipt of exporter replies and EGM non filing or EGM errors. Exporters must respond to queries by the prescribed cutoff or claims will be decided on available records; supplementary claims may be filed later. Authority to approve certain EGM error rectifications is delegated to Superintendents with AC/DC random checks. Shipping lines must file and rectify EGMs timely; unrectified EGMs may lead to processing at zero drawback rates while preserving the right to file supplementary claims.

Hazardous goods testing infrastructure mapped to ports, with CRCL module in ICES for automated sampling and electronic test reports.
Instruction details CRCL and Customs House laboratory testing capabilities mapped to Schedule III hazardous waste entries and Schedule II constituent limits, deployment of a CRCL module in ICES to automate sampling, test memos and electronic receipt of test reports, and directs officers to be sensitised to these facilities to strengthen monitoring and handling of hazardous imports.

Weekly video conference grievance redressal mechanism for trade outreach established; links will be circulated and a nodal officer appointed.
A weekly video conference trade outreach is established as a standing grievance redressal forum for Leh and Kargil, scheduled each Wednesday at 02:30 PM with links circulated in advance. Trade associations and the public are required to circulate the notice to their members, and a designated nodal officer from the CGST Division has been appointed as the central tax contact for coordination and assistance.

Customs Tariff correlation guidance issued: stakeholders must update classifications, publicise changes, and consult CBIC resources for transition.
CBIC issued guidance implementing alignment of the Customs Tariff with the seventh edition of the Harmonized System, noting significant six digit amendments and incorporation into the First Schedule through the Finance Act. Stakeholders are to be informed and outreach conducted to facilitate transition. A correlation guidance document is published on the CBIC website to assist with reclassification and procedural transition, and the Tariff Unit is available as a contact point for difficulties and queries.

IGM seal-number amendments require responsible parties to provide satisfactory justification, with unresolved requests escalated for supervisory review.
IGM seal-number amendment applications must include a proper explanatory letter and justification from the party responsible for the seal-number change. Proper officers must scrutinise the explanation before processing the amendment. If the officer is not satisfied with the justification, the application must be referred to the Deputy Commissioner or Assistant Commissioner of the Import Noting Section for further consideration.

Coumarin testing requirement for imported cinnamon: consignments must be tested to ensure coumarin limits are met before clearance.
Imported consignments of cinnamon must be tested for coumarin content on a dry-weight basis, with the coumarin content not exceeding 0.3 percent by weight; testing is to follow the manual of methods of analysis for spices, herbs and condiments, and Authorized Officers are directed to ensure all consignments are tested and to report implementation difficulties to the Board.

Container seal discrepancies require prompt re-sealing, customs intimation, manifest correction, recordkeeping, and full examination before clearance.
Import containers with broken, missing, tampered, or mismatched seals must be re-sealed by terminal operators and promptly reported to Boarding section and relevant destination officers. DPD, CFS, ICD, and transshipment movements require specified intimation procedures. Shipping lines must amend the bill of lading and Import General Manifest with competent approval. Boarding section officers must maintain daily records and submit weekly reports. Except for transshipment containers, all affected containers, including DPD containers, require 100 percent examination under docks supervision.

Seized gold (excluding jewellery) will be sold only to RBI; SPMCIL to collect, refine and deliver standard bars under documented procedures.
Seized/confiscated gold (other than jewellery) shall be sold only to the RBI under a tripartite MoU with SPMCIL. SPMCIL will collect gold from Customs Commissionerates, transport it to designated India Government Mints for XRF pre assay, pre melting, assaying and conversion into LBMA specification standard bars; handovers must use witnessed HOGS Notes and CCTV records. Focal Commissionerates issue Preliminary and Final Weight Notes based on SPMCIL assay outputs; SPMCIL delivers bars to RBI at Mumbai and charges for melting/refining and logistics are reimbursed by CBIC. RBI values gold using the 30 day average LBMA rate converted via FBIL and shares final weight and price with DoL prior to payment; DoL maintains ledgers and effects payments to SPMCIL.