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Circulars
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Continuance to earlier Advisory No. 05/SYS/WZU/2021 dated 20.07.2021 and Advisory No. 06/SYS/WZU/2021 dated 26.07.2021, Regarding- Integration of ECCS with IDPMS/EDPMS of RBI
Show AI Summary
ECCS RBI integration: data sharing for documents with validated AD codes; exporters/importers must register AD codes on ICEGATE.
ECCS will transmit Courier Bills of Entry and Courier Shipping Bills to RBI via ICEGATE; from 01.11.2021 data will be shared only for documents with validated AD code status in ECCS, though ECCS processing continues even without AD codes. Exporters and importers are advised to register AD codes on ICEGATE, with exemptions where AD code is already registered in ACC at the same port code and for personal imports/exports; contact points are provided for implementation issues.
Easing availability of containers for exporters
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Container availability: directives require expedited disposal, de-stuffing, and monthly reporting to free long standing containers.
Directs field formations to expedite disposal of unclaimed, uncleared, seized and confiscated goods holding up containers per Board procedures and to submit Annexure I monthly by the 5th. Encourages removal of cargo to customs warehouses so containers can be released for reuse and requires monthly reporting on long standing containers via Annexure II, showing reasons for non release and progress, with proactive measures to enable de stuffing and release.
Amendment in AEO Programme: Auto-Renewal of AEO-T1 validity for continuous certification based on continuous compliance monitoring
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AEO-T1 continuous certification replaces periodic renewal through annual self-declarations, compliance monitoring, and comprehensive reviews of continuing eligibility.
AEO-T1 certification moves to continuous certification and auto-renewal, replacing periodic renewal applications with annual self-declarations filed through the AEO online portal. Continuous status is subject to compliance monitoring, adverse-input reporting, and Comprehensive Compliance Review based on at least two annual declarations. The approving Zonal AEO Programme Manager may seek additional information and act on compliance changes or adverse inputs. A successful review supports continued certification, while revocation requires a fresh application for subsequent AEO-T1 certification.
Faceless Assessment – Creation of Facilitation Helpdesk
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Faceless assessment grievance facilitation creates a helpdesk and nodal escalation mechanism for urgent Bill of Entry clearance issues.
Faceless assessment grievance facilitation is established through the Turant Suvidha Kendra at Nhava Sheva for clearance-related grievances concerning Bills of Entry filed at the port. Importers, exporters, customs brokers and other stakeholders may approach designated officers or use specified electronic and telephone channels. A Joint Commissioner at the Turant Suvidha Kendra serves as the single nodal escalation point for urgent Bill of Entry clearance grievances, while implementation difficulties may be raised before the Additional or Joint Commissioner.
Online filing of AEO T2 and AEO T3 applications: Launch of Version 2.0 of web-application for filing, real-time monitoring, and digital certification
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AEO T2 and T3 certification now requires portal registration, enabling real-time application monitoring and digital deficiency responses.
Online processing for AEO T2 and AEO T3 certification requires applicants, after physically submitting documents to the jurisdictional AEO Cell, to register on the AEO portal and upload completed application annexures. Applicants can monitor processing in real time and upload additional documents to cure deficiencies. Existing AEO T1 status holders applying for AEO T2 may use existing login credentials. Portal registration became mandatory for AEO T2 and AEO T3 certification from 1 August 2021, while applications filed before 7 July 2021 may remain under manual processing unless migration is requested.
Instructions and clarifications by Directorates/Commissionerates/Audit: Scope of Section 151 A of the Customs Act, 1962
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Exclusive Board authority under Section 151A: only the Board may issue binding classification and import export procedure clarifications.
Exclusive Board authority is affirmed for issuing instructions or clarifications that establish uniformity in classification of goods, levy of duty, or implementation of any provision of the Customs Act or other law relating to prohibitions, restrictions or procedures for import or export of goods under Section 151A. Directorates/Commissionerates/Audit may investigate and report on divergences, modus operandi and violations but must not issue interpretive or prescriptive communications on matters within the Board's remit and must obtain Board clearance where opinions conflict with Board instructions.
Verification of the Preferential Certificates of Origin and difficulties being faced by the trade in implementation of the Customs (Administration of Rules of Origin under Trade Agreements) Rules (CAROTAR), 2020
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Verification of Certificates of Origin requires concrete reasons for doubt and specific information requests before seeking external verification.
Verification under CAROTAR must be based on a proper officer's reasoned belief that originating criteria are unmet or a preferential claim is invalid; requests under Rule 6(1)(b) must state specific grounds and precise information required from the Verification Authority. Representative CoOs should be selected where multiple identical items are under review, and prior verifications of the same manufacturer's product may be applied to subsequent consignments unless there is reason to believe origin has changed. RMS interdiction alone does not justify verification; prescribed procedures, formats and timelines must be followed.
De-notification of Inland Container Depots/Container Freight Stations/Air Freight Stations
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De-notification procedure for customs facilities clarified: disposal, dues clearance and nodal coordination required before revocation.
De-notification of ICDs, CFSs and AFSs requires a prescribed application, confirmation of up-to-date payment of Cost Recovery Charges (unless exempt), and submission of three lists identifying uncleared, auction-pending and detained/seized/confiscated goods. A nominated nodal officer will reconcile records, coordinate disposal or lawful transfer of goods, and seek disposal within four months; where disposal is delayed beyond three months, exceptional shifting to another facility within the same jurisdiction may be permitted under strict conditions. The jurisdictional Principal Commissioner/Commissioner of Customs will revoke statutory approvals, ensure recovery of dues and retention of bonds and securities until liabilities are resolved before forwarding de-notification proposals as required.
Amendment in Circular No. 38/2016-Customs with the insertion of a new entry 5(d) to enable Pr. Commissioners/Commissioners of Customs to decide the amount of security required in certain cases of provisional assessments
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Provisional assessment security: discretion to reduce or waive required security where original Certificate of Origin is not submitted.
Amendment creates entry 5(d) in Circular No. 38/2016 Customs for consignments lacking original Certificate of Origin, allowing Principal Commissioner/Commissioner to reduce or waive security for provisional assessments after recording reasons in writing, while entry 5(c) remains for genuineness doubts tied to CAROTAR Rule 6(1)(a) with full security; amendment applies to fresh and pending consignments and rescinds Instruction No. 04/2020 Customs.
Strict implementation of the Import Policy i.r.t. Transmission apparatus incorporating reception apparatus (ITC HS Code - 8525 60 00), by the Customs Authorities
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Import control on transmission apparatus: customs must block devices without required WPC licence to prevent network interference.
Customs are instructed to enforce that transmission apparatus with reception (ITC HS Code 8525 60 00), including mobile signal repeaters/boosters and certain walkie talkies, are not permitted for import except against a license issued by the WPC wing; this action targets unauthorized devices sold in grey markets and on e commerce platforms that interfere with licensed cellular service quality, and Customs must report any implementation difficulties to the Board.
Import of Split Cassia label as Cinnamon
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Labeling compliance: prevent import of Cassia or Split Cassia labeled as Cinnamon, customs to sensitize officers and refer consignments.
Instruction requires customs to ensure labeling compliance by preventing import of Cassia or Split Cassia labelled as Cinnamon; FSSAI has reported cases from Vietnam and has acted on referred consignments. Customs officers handling facilitated consignments and those at non-FSSAI ports must be sensitized to detect such mislabelling, and any implementation difficulties should be reported to the Board.
Container Freight Station (CFS) of M/s LCL Logistix (India) private Limited
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Container Freight Station operations extended with bond, insurance and indemnity obligations pending compliance review.
Custodianship of M/s. LCL Logistix (India) Private Limited CFS at Dighaspur, Haldia is extended for two months with retention as Customs Cargo Service Provider, subject to suspension or revocation for non compliance with the Customs Act and HCCAR. The operator must execute an Rs. 8,64,00,000 bond and maintain Rs. 30 Crore insurance, both subject to periodic review, and must indemnify the Principal Commissioner against liabilities for loss or damage to goods arising during handling.
Amendment in AEO Programme: Auto-Renewal of AEO-T1 validity for continuous certification based on continuous compliance monitoring
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Continuous AEO-T1 certification replaces periodic renewal, subject to annual self-declarations, compliance review, and revocation for adverse findings.
Continuous AEO-T1 certification replaces periodic renewal applications, subject to annual self-declarations, compliance monitoring and comprehensive compliance review. Annual declarations are filed through the AEO online portal between 1 October and 31 December, with entities certified during a calendar year exempt for that year. Review follows at least two annual declarations and must be completed before the third declaration becomes due. Changes in compliance or adverse inputs may prompt action. Following review, continuous certification may be approved or revoked; revoked entities must submit a fresh certification application.
Amendment in AEO Programme: Auto-Renewal of AEO-T1 validity for continuous certification based on continuous compliance monitoring
Show AI Summary
AEO-T1 continuous certification: auto-renewal requires annual self-declaration and periodic comprehensive compliance review to retain status.
AEO-T1 holders are moved to an auto renewal continuous certification model conditioned on an annual self declaration filed within a prescribed window and subject to zonal review. Zonal AEO Programme Managers record declarations, may seek supporting information, and initiate a Comprehensive Compliance Review based on at least two declarations or from the last successful auto renewal; the zone will approve or revoke continuous certification following review. Annual declarations are filed via the AEO web portal, with exemptions for entities certified within the certification year, and field formations must report any non compliance to zonal and national managers.
Implementation of RMS for processing of Duty Drawback Claims
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Duty drawback risk management enables automated processing of facilitated shipping bills while retaining verification for selected claims.
RMS-based processing of duty drawback claims applies after filing of the corresponding Export General Manifest. Shipping bills are risk-assessed and either facilitated for automatic entry into the scroll-in queue or routed to the proper Customs officer for verification and processing. Facilitated cases are shown in designated drawback reports and flagged in the temporary drawback scroll, with recall available for further scrutiny. Required drawback documents may be uploaded through e-Sanchit at shipping bill filing using applicable document codes.
Clarification regarding applicability of IGST on repair cost, insurance and freight, on goods re-imported after being exported for repairs, on the recommendations of the GST Council made in its 43rd meeting
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IGST on repaired goods re-imported applies to repair value, insurance and freight, with cess where applicable.
Goods re-imported after export for repairs attract IGST and applicable compensation cess on the fair repair cost, including materials, and insurance and freight for both outward and return movement. The customs-duty concession limits the duty and tax incidence for eligible re-imports to this repair-related value. Clarificatory amendments reinforce the GST Council's position that IGST and applicable cess apply on this basis, without prejudice to their leviability before the amendments.
Continuance to Advisory No. 05/SYS/WZU/2021 dated 20.07.2021. Reg- Integration of ECCS with IDPMS/EDPMS of RBI
Show AI Summary
Integration of ECCS with RBI systems will transmit courier bill data via ICEGATE to support online forex compliance.
Courier Bills of Entry and Courier Shipping Bills will be transmitted from ECCS to RBI's IDPMS/EDPMS via ICEGATE to support online compliance with foreign exchange rules; AD code is essential for RBI remittance monitoring, online registration is available on ICEGATE, exporters and importers are advised to register AD codes, and in the initial phased launch AD code declaration is optional and ECCS processing will not be stopped for unregistered AD codes, with validation to follow after trade readiness is confirmed.
Efforts required to Reduce the compliance burden for citizens and business activities
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License lifetime validity reform: periodic renewals abolished, inactivity-based invalidation after prolonged inactivity, and commissioners empowered to restore registrations.
Periodic renewal requirements for licences and registrations under select customs regulations are abolished in favour of lifetime validity, coupled with safeguards: automatic invalidation for inactivity exceeding one year, voluntary surrender after clearance of dues and cessation of proceedings, and empowerment of the Principal Commissioner or Commissioner to reinstate licences invalidated for inactivity; these changes will be reviewed after six months and applied to specified customs regulations.
Implementation of RMS for processing of Duty Drawback Claims
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Risk-based duty drawback processing routes shipping bills for automated facilitation or Customs scrutiny after electronic manifest filing.
The second phase of the Export Risk Management System introduces risk-based processing of duty drawback claims after electronic filing of a correct and complete Export General Manifest. ICES will transmit shipping bills to RMS and receive directions to facilitate claims without intervention or route them for officer-led processing. Selected shipping bills remain subject to necessary Customs checks, while the existing procedure for crediting drawback amounts remains unchanged. Supporting drawback documents may be uploaded through e-Sanchit, and post-clearance audit of drawback shipping bills is contemplated.
Ref. of Public Notice No. 05/2023- Integration of ECCS with IDPMS/EDPMS of RBI
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ECCS courier import/export data integration with banking monitoring systems; daily transmission via existing electronic channel, phased rollout planned.
ECCS courier Bills of Entry and Shipping Bills must be transmitted daily, in the same file formats and via the existing electronic gateway used for EDI, to the import and export monitoring systems; Authorised Dealer code registration is mandatory and the phased implementation begins on 02.08.2021 to enable onward routing of records to banks based on AD codes.

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