IGST on re-imported goods applies to repair, insurance and freight value, as clarified following GST Council recommendation.
Re-imports of goods exported for repair are subject to IGST and compensation cess calculated on the fair cost of repairs, including materials, insurance and freight (both ways), rather than on the full value of the goods. The GST Council affirmed this treatment and recommended a clarificatory amendment after a tribunal decision suggesting IGST exemption; the notifications were amended to remove doubt and implement the Council's position.

Direct Port Delivery expands to fully facilitated advance-filed full-container consignments, subject to terminal registration and logistics election.
Direct Port Delivery is available for advance-filed, fully facilitated full-container consignments requiring neither assessment nor examination. Non-AEO importers may avail the facility without a separate permission letter after DPD registration and allotment of a unique DPD code. Registered importers must use the online One Time Default Intimation to select direct port delivery or a preferred Container Freight Station, with changes submitted at least 72 hours before vessel arrival. Electronic cargo-arrival messages identify eligible containers and applicable scanning requirements.

Risk-based selection of shipping bills facilitates quicker processing of drawback claims while routing others for officer scrutiny.
RMS will process shipping bill data after filing of the Export General Manifest and inform ICES whether a shipping bill claiming duty drawback is to be facilitated without intervention or routed to the designated Customs officer for further checks; payment procedures remain unchanged. Documents required under rule 14 may be attached electronically via e-Sanchit. Post-clearance audit of such shipping bills will follow PCA procedures, with an electronic PCA module under development and manual PCA to continue under existing audit guidance.

Faceless customs assessment reforms expedite clearance through higher facilitation, limited queries, specialised assessment groups, and anonymised escalation.
Faceless customs assessment processes are revised to accelerate assessment and clearance while preserving uniformity, anonymity and risk-based interdiction. Facilitation under the Risk Management System is raised to 90%, subject to retained random selection for interdiction. Verification of self-assessment is expedited by limiting an Appraising Officer to three queries for each Bill of Entry and dispensing with prior approval from the Additional or Joint Commissioner for raising them. Queries must be clear, comprehensive and supported by references to relevant valuation, classification or other details.

AEO T2 and T3 certification moves to portal-based filing, real-time tracking, deficiency response and digital processing.
AEO T2 and AEO T3 certification applications are processed through Version 2.0 of the AEO web application for online annexure filing, real-time monitoring and digital certification. Applicants submit physical documents to the jurisdictional AEO Cell, register on the portal and upload relevant annexures; existing AEO T1 holders applying for T2 may use existing credentials. Portal registration became mandatory for T2 and T3 applicants from 1 August 2021, while applications filed before 7 July 2021 may continue manually unless migrated without delaying certification.

Customs duty exemption review invites stakeholder suggestions to identify outdated entries requiring modification or rescission and reduce structural distortions.
Comprehensive stakeholder consultation is initiated for review of specified customs duty exemption notifications and entries. Older exemptions are being examined to identify provisions that may have become outdated or redundant and may require modification or rescission, with the objective of establishing a revised customs duty structure free from distortions. Importers, exporters, domestic industry, trade associations and the public may submit suggestions and supporting justification through the MyGov Innovate platform in the prescribed format.

Certificate of Origin declarations undergo duplicate-use validation in bills of entry where trade agreements limit certificates to one import.
Certificate of Origin declarations in Bills of Entry for preferential-rate duty claims are subject to system validation where a trade agreement restricts a certificate to one import or importing operation. The same CoO number cannot be used in more than one Bill of Entry, but may be used for multiple items within the same Bill of Entry. Officers must verify the declared CoO number against the submitted certificate copy.

Certificate of origin declarations must use unique numbers across bills of entry while allowing multiple items within one filing.
Preferential duty claims under trade agreements require additional Certificate of Origin declarations in Bills of Entry. For agreements where a Certificate of Origin is valid for only one import or importing operation, its number cannot be used in more than one Bill of Entry. The same Certificate of Origin number may, however, cover multiple items in a single Bill of Entry. Assessing and examining officers must verify that the number declared in the Bill of Entry matches the submitted Certificate of Origin copy.

Faceless assessment reform: increased facilitation, uniform officer hours and query limits to accelerate customs clearances.
The Board directs enhancements to faceless assessment to speed customs clearance by increasing facilitation levels for risk-managed consignments, mandating uniform FAG working hours and prompt first decisions, limiting queries per Bill of Entry, enabling targeted reorganisation and specialization of FAGs, shifting Direct Port Delivery to a Bill of Entry-based principle for fully facilitated advance BEs, introducing RMS-generated uniform examination orders, and operationalising an Anonymized Escalation Mechanism on ICEGATE for delayed Bills of Entry.

Sea cargo manifest compliance requires custodians and terminal operators to electronically file prescribed movement and container reports through the designated system.
Custodians and terminal operators must electronically report container stuffing and stripping, identifying the relevant primary or master cargo identification numbers for each container. They must also provide prescribed conveyance arrival, departure, voyage call, and equipment landed or loaded details. Mandatory electronic filing applies from 20 July 2021 to custodians' stuffing messages and specified arrival, departure and related filings, and to terminal operators' voyage call number messages. Transitional filing under the earlier framework remained available until 31 July 2021 for parallel migration.

Online AEO certification: digital filing and real-time monitoring required, with mandatory portal registration after transition.
The Board has launched a new web application version to enable digital filing, annexure upload, and real time monitoring for AEO T2 and T3 applications; existing T1 holders may reuse credentials. Applicants must register on the portal, upload required annexures after physical submission at the jurisdictional AEO cell, and may respond online to any deficiencies. A transitional allowance permits continued physical filing during the roll out period, after which portal registration will be mandatory; the earlier circular is modified accordingly and user guides and publicity measures will be provided.

Pre-import COVID testing for susceptible live animals required; negative test must accompany AQCS clearance for import into India.
Importation of specified susceptible mammals into India is conditional on pre-export COVID 19 testing in the exporting country and receipt by AQCS of a negative COVID 19 test report (no more than three days old) before issuance of advance No Objection Certificate/Final AQCS clearance, in addition to other existing import requirements.

Mandatory sea cargo manifest message filing required; custodians and terminal operators must submit specified electronic reports.
The SCMTR requires authorized carriers, custodians and terminal operators to file advance electronic declarations for imports, exports and transhipments, including Stuffing (SF) and Stripping (ST) reports with PCINs/MCINs and notifications of actual arrival/departure and equipment landed/loaded. Certain custodian messages (SF, ASR, DP, AR) and the terminal operator VCN message will be made mandatory from 20 July 2021, with transitional parallel filing permitted during the extended transition period.

Electronic test memo processing becomes mandatory for laboratory sample testing, while approved paper submissions remain available during system failures.
The CRCL module in ICES automates electronic Test Memos, sample drawal records, laboratory acknowledgment, test-report entry, and electronic access to reports for import and export goods. Laboratories assess sample adequacy, may return deficient samples with reasons, and record testing delays through a suspension queue. Its use for forwarding Test Memos is mandatory for concerned JNCH officers and staff from 1 July 2021; paper Test Memos are permitted only where a system issue prevents module use and prior approval is obtained.

CRCL module mandatory electronic Test Memo transmission; laboratories will not accept samples without electronic forwarding.
Mandate for electronic transmission of Test Memos via the CRCL module in ICES to forward samples to CRCL and other Revenue Laboratories; the module manages lab selection, sample drawal recording, laboratory acknowledgment and adequacy verification, allocation to Chemical Examiners, entry of Test Reports, electronic visibility to Customs officers, suspend-queue tracking, and MIS monitoring. Laboratories will not accept samples without an electronically transmitted Test Memo, except for limited system-failure contingencies authorised by the Additional/Joint Commissioner of Customs.

Movement restrictions on Indian sailing vessels require use of designated immigration check posts; clearances barred from non designated seaports.
ISVs/dhows must neither depart from nor enter India except through Government designated Immigration Check Posts; Customs must not issue clearances from non designated seaports. At designated ICPs, authorities must perform full security and immigration checks-physical verification of crew, passport and seaman identity card inspection, stamping of passports, and verification of voyage log and related documents-and DG Shipping should sensitize vessel federations while exploring e migrate registration for crew. Violations attract penalties under existing law.

Outside laboratory testing requires importers or owners to bear costs for specified animal feed additives and edible oils.
Testing of animal feed additives or premixes and extra virgin edible-grade oil is assigned to specified FSSAI-notified outside laboratories for six months from 16 June 2021. Importers or owners must bear applicable testing costs under the Customs Act, 1962. Specific operational difficulties may be referred to the Deputy or Assistant Commissioner of Customs, Group 1A, and required actions are to be treated as a Standing Order for customs officers and staff.

AEO certificate validity extension grants temporary renewal relief for certificates affected by pandemic-related restrictions and lockdowns.
Validity of all AEO certificates that expired or were due to expire between 1 April 2021 and 31 May 2021 was extended until 30 June 2021 to facilitate renewal affected by pandemic-related restrictions and lockdowns. The extension does not apply where an entity has been found ineligible to continue under the AEO Programme.

Integrated tax exemption for specified medical imports is available through designated system serial numbers now.
Integrated tax exemption for specified medical imports is enabled in the customs system under Notification No. 32/2021-Customs. Importers and customs brokers must use the applicable Annexure A serial number for eligible goods. Covered categories include remdesivir-related products, diagnostic marker kits, oxygen equipment and supplies, ventilators, high-flow nasal cannula devices, non-invasive ventilation equipment, COVID-19 vaccines, and amphotericin B. Specified remdesivir manufacturing material and parts for oxygen-related equipment require compliance with the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017.

IGST exemption claims for specified medical imports require use of system serial numbers and compliance with applicable conditions.
IGST exemption is operationalised in the customs system for specified medical imports, subject to applicable conditions. Importers and customs brokers must claim the exemption through the corresponding Annexure A serial number. Covered goods include Remdesivir-related products, diagnostic kits, medical oxygen, oxygen production, storage and transport equipment, ventilators, related respiratory equipment, COVID-19 vaccines and Amphotericin B. Separate conditions apply to the IGST exemption framework and the earlier ad hoc arrangement, whose existing system claim procedure continues unchanged.