IGST exemption claims for COVID-19 imports require correct serial-number selection and compliance with applicable concessional import conditions.
IGST exemption for specified COVID-19-related imports is enabled in the customs system under Notification No. 32/2021-Customs, subject to its distinct conditions. Importers and customs brokers must use the applicable Annexure-A serial number for eligible Remdesivir-related goods, diagnostic kits, oxygen-related equipment and supplies, ventilators, COVID-19 vaccines, and Amphotericin B. IGST exemption under the earlier ad hoc route continues alongside basic customs duty exemption where its conditions are fulfilled. Certain concessional imports require compliance with the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017.

AEO certificate validity receives a temporary extension, preserving renewal facilitation for eligible programme participants during the transition.
AEO certificates expiring between 1 April 2021 and 31 May 2021 receive an extension until 30 June 2021 to facilitate renewal. The extension does not apply to entities found ineligible for continuation under the AEO Programme. AEO-T1 and AEO-T2 certificates ordinarily remain valid for three years, while AEO-T3 and AEO-LO certificates ordinarily remain valid for five years.

Emergency oxygen-cylinder imports allow urgent clearance without prior approval, subject to compliance requirements before refilling operations.
Relaxations under the Gas Cylinders Rules, 2016 permit expedited approval and customs clearance of imported medical oxygen cylinders and pressure vessels. Physical inspection of a foreign manufacturer's production facility is exempted, and online approval is based on manufacturer details, ISO certification, specifications, drawings, batch numbers, hydro-test certification, and third-party inspection certification. Urgent imports may proceed where an online application is pending or has not been made, subject to the consignee complying with relaxed conditions before oxygen filling. Customs clearance may be granted without PESO approval.

Electronic bill of entry amendment enables auto-approved correction of bill of lading details for advance filings.
Electronic amendment of Bill of Lading details in prior or advance Bills of Entry permits importers and customs brokers to correct incorrectly declared master or house Bill of Lading/Air Waybill numbers through the Customs EDI system. Using amendment code A_PBEIGM, corrected details are auto-approved and the Bill of Entry is auto-regularised where they match the Import General Manifest. The mechanism is limited to Bill of Lading-number corrections; amendments to container details and other particulars require officer approval.

Relaxed gas cylinder approval enables expedited import and customs clearance for medical oxygen equipment with specified documentation and testing.
PESO will avoid pre shipment physical inspections and grant online approvals for imported oxygen cylinders and related equipment on submission of manufacturer particulars, ISO certification, cylinder specifications, hydro test and third party inspection certificates. Customs are instructed to clear urgent consignments for COVID relief without prior PESO approvals, provided subsequent PESO certification, sampling inspection by an empanelled agency, and required hydrostatic and safety tests are completed before use. Exemptions to certain design, recognition, import permission, filling permission and licensing requirements are subject to stated operational safeguards and temporary time limits.

Bill of Entry electronic amendment allows auto-approved correction of BL/HBL numbers when matching IGM.
Importers or brokers may file an IGM-detail amendment using amend code A_PBEIGM to correct MBL/MAWB or HBL/HAWB numbers in prior/advance Bills of Entry; the system will auto-approve and auto-regularise the BE if the corrected BL/HBL numbers match the IGM. This mechanism is limited to BL/HBL number corrections; other amendments require officer approval. The electronic route may be used to request BE regularization without direct officer intervention.

Export promotion bank account validation requires IEC users to update IFSC and account details through ICEGATE for refund processing.
IEC holders whose export-promotion bank accounts remain unvalidated must update their current IFSC code and/or bank-account number through ICEGATE's Export Promotion Bank Account Management facility. The facility permits location-wise addition or modification of accounts for IGST refund and Authorised Dealer Code registration for Drawback claims. Users must select the relevant bank, provide a matching IFSC code or AD code, upload bank-account proof through e-SANCHIT, enter the IRN and uploading ICEGATE ID, and complete OTP verification. Accounts already used by another IEC user cannot be used for an add or modify request.

Extension of AEO certification validity confirmed, circular renumbered and prior duplicate circular on different subject clarified.
Corrigendum directs that the administrative instruction on Extension of Validity of AEO certification for ease of renewal process dated 24.05.2021, originally captioned as Circular No. 10/2021 Customs, shall be read and cited as Circular No. 11/2021 Customs; all substantive content remains unchanged and the re numbered circular is appended. It also clarifies that a different Circular No. 10/2021 Customs was issued on 17.05.2021 concerning customs amendment rules, preventing numbering duplication.

AEO certificate validity extension eases renewal process amid pandemic restrictions and supports administrative continuity for certified entities.
The Board ordered a temporal extension of AEO certificate validity for certificates expired or expiring within the affected period to a common later date to facilitate renewal amid COVID disruptions, excluding entities found ineligible for continuation; field formations are directed to publicise the measure and report implementation difficulties.

Warehouse licensing compliance requires digital records, timely returns, valid financial safeguards, advance bonding extensions, and cooperation with risk-based audits.
Warehouse licensees must submit complete licence or modification applications, maintain digitally signed records and monthly returns, preserve records for at least five years, and keep off-site digital backups with audit trails. Continued compliance requires valid all-risk insurance, solvency certification where applicable, lease documentation and updated bonds. Licence cancellation requires clearance of government dues, absence of warehoused goods where required, and no pending proceedings. Warehousing-period extension applications must be filed in advance with prescribed security and a non-deterioration declaration. Risk-based audits apply, and official communications must use the designated electronic channel.

Concessional-duty imports permit regulated job work, capital-goods clearance, quarterly reporting, and duty consequences for non-utilisation.
Importers claiming concessional-duty treatment must give one-time prior information, execute a continuity bond, provide pre-import consignment details, and upload the intimation with the bill of entry. Job work is permitted subject to prescribed intimations, challans, accounts, and a six-month retention limit at job-worker premises. Imported goods must be used for the intended purpose or re-exported within six months; clearance of unutilised or defective goods requires payment of differential duty and interest. Quarterly returns and detailed importer and job-worker accounts are mandatory, and contraventions attract penalties and duty-recovery action.

Priority disposal of pending customs refund claims provides time-bound relief through a special processing drive for businesses.
Pending customs refund claims before the Centralized Refund Cell are subject to a special priority disposal drive from 15 May 2021 to 31 May 2021. The drive is intended to expedite processing and disposal of pending claims, providing immediate business relief, particularly to MSMEs, as part of trade-facilitation measures. Importers, exporters, customs brokers, and trade associations are requested to assist in furnishing documents required for pending refund claims.

Concessional-duty imports now permit regulated job work, capital-goods clearance, and uniform end-use compliance with reporting obligations.
Concessional-rate import arrangements under the IGCR framework permit job work for eligible imported goods, including full outsourcing by importers without manufacturing facilities, while excluding gold, jewellery, and other precious metals or stones. Importers must furnish prior information, execute a continuity bond, provide pre-import intimations, and maintain prescribed accounts. Goods sent for job work require intimation and challans and may remain with the job worker for up to six months. Imported goods must be used for the intended purpose or re-exported within six months; otherwise, differential duty and interest become payable. Quarterly returns and job-worker records are mandatory.

Job work under concessional import rules expands duty concessions while imposing structured compliance, reporting, and penalty obligations.
The IGCR Rules now permit Job Work under concessional import treatment (excluding sensitive sectors), allow importers to bring capital goods at concessional duty and later clear them on payment of differential duty and interest, and bring certain end use exemptions within the IGCR procedural framework. Importers must give a one time prior intimation, furnish a continuity bond, provide consolidated pre import intimations, maintain and produce detailed accounts, file quarterly returns, and face duty, interest and prescribed penalties for non compliance. CBIC is enabling electronic compliance via ICEGATE and email communications.

Import policy change for pulses: restricted classifications converted to free imports subject to Lading and clearance deadlines.
Import policy for pulses under HS Code 0713 (Tur/Pigeon Peas, Moong, Urad) is revised from Restricted to Free with immediate effect until 31st October 2021; Bills of Lading must be dated on or before 31st October 2021 and consignments deben cleared by Customs on or before 30th November 2021. Customs are directed to expedite clearance and report difficulties to the Board.

Pending customs refunds and duty drawback claims receive priority processing through a special disposal drive for exporters and MSMEs.
Pending Customs refunds, IGST refunds and duty drawback claims are prioritised for processing and disposal under a Special Refund and Drawback Disposal Drive running from 15 May to 31 May 2021. Exporters, customs brokers and trade or industry associations are requested to assist claimants in furnishing documents required for pending claims. Communications on pending drawback claims are to be made through the designated drawback email channel, and designated personnel serve as contact points for drawback and IGST-related matters.

Acceptance of undertaking in lieu of bond restored for customs clearance; proper bond must replace undertaking by specified deadline.
Acceptance of an undertaking in lieu of bond for customs clearance is restored until 30.06.2021; undertakings furnished must be replaced with a proper bond by 15.07.2021. All terms and conditions from Circular No.17/2020, as amended by Circular No.21/2020, continue to apply. The facility is issued to mitigate trade difficulties during COVID 19 lockdowns and the Trade Notice is to be treated as a standing order for officers, with difficulties to be reported to the Additional Commissioner (Technical) by email.

Special Refund and Drawback Disposal Drive to prioritise processing of pending customs refund and drawback claims.
Implementation of a Special Refund and Drawback Disposal Drive to prioritise disposal of all pending customs refund, IGST refund and customs duty drawback claims pending as on the day before the Drive. Principal Chief Commissioners and Chief Commissioners must monitor daily performance, guide officers to maximise disposal, and coordinate with trade associations to obtain required documents. Processing must follow all relevant legal provisions with due diligence; communications should be by email where available, deficiency memos should be reviewed and refunds/drawback considered on merit, and the Drive should be widely publicised.

Undertakings in lieu of customs bonds restore clearance flexibility, subject to eligibility, security requirements, recordkeeping, and timely bond replacement.
Acceptance of an undertaking in lieu of bond is restored for specified customs-clearance cases during lockdown-related constraints. Eligible applicants include Government and public sector entities, manufacturer or actual-user importers, authorised economic operators, status holders, and warehousing importers. The undertaking must substantially reflect prescribed bond terms, be submitted through registered email, be uploaded on e-Sanchit, and be replaced with a proper bond by the stipulated date. Mandatory security remains separately payable, and warehoused-goods movement or ownership changes remain restricted to specified eligible categories.

Undertaking in lieu of bond facilitates customs clearance during lockdown constraints, subject to timely replacement with a proper bond.
Customs clearance facilitation restores acceptance of an undertaking in lieu of the bond otherwise required in specified clearance cases during lockdown-related constraints. The facility applies from 8 May 2021 until 30 June 2021. Importers or exporters availing it must replace the undertaking with a proper bond by 15 July 2021. Existing terms and conditions governing the undertaking-for-bond mechanism, including their amendment, remain unchanged.