Duty on DTA clearance: non-excisable goods from EOUs/EPZs attract deemed customs duty, not excise exemption.
Non-excisable goods produced or processed in 100% export-oriented units cleared to the domestic tariff area must be assessed to customs duty on a deemed-imports basis equal to the duty that would be leviable if the article were imported; central excise exemption notifications and excise duty concessions do not apply to such clearances. This rule applies across EOU/EPZ/EHTP/STP schemes where the clause is present, and customs/central excise collectors must review assessments to ensure compliance.

Customs supervision exemption for agricultural and aquaculture EOUs ensures uniform, non cost recovery oversight and no bonding requirement.
Exemption from cost recovery customs supervision is applied to 100% Export Oriented Units in horticulture, floriculture, aquaculture, viticulture and similar sectors that are not amenable to effective customs bonding; such units need not operate under customs bond and the Board has directed that units previously importing under the general exemption scheme be brought under the same uniform, non supervisory treatment immediately.

Watch Dog Panels for customs expedite day-to-day resolution of operational clearance issues and strengthen trade-customs liaison.
Constitution of local Watch Dog Panels at major customs houses comprising representatives of importer/exporter associations, Customs House associations and the Collector of Customs to meet frequently and resolve day-to-day operational and procedural clearance problems affecting trade, operating alongside Public Grievance Committees; nominations from trade and quarterly reporting on effectiveness to the Board are required.

TRAs issuance must be centralised under DEEC with DEEC Book debit and admissibility checks before clearance.
Issuance of Telegraphic Release Advises (TRAs) under the DEEC Scheme must be performed only by Group 7/DEEC after making DEEC Book debit entries and ensuring the goods are admissible for duty concession; ports of clearance may debit TRAs received only after admissibility checks, clearance of goods, and reporting particulars to the port of registration. Customs Houses must stop independent TRA issuance by Licensing Sections, redeploy staff as needed to the DEEC cell, issue appropriate office instructions, and report actions taken.

Inter-unit transfer of goods between EOUs/EPZ Units authorised for manufacture, use or direct export under clarified customs notifications.
Inter-unit transfer of goods between 100% Export Oriented Units and Export Processing Zone Units is authorised for manufacture and export or for use within the transferee unit, including transfer for direct export; customs notifications have been issued to expressly record these permitted purposes and to clarify that the change is declaratory and not intended to abridge existing transfer facilities.

Nexus between imported inputs and export products must be established, ensuring compliance with Notifications and Board guidance.
Requirement to establish a nexus between imported duty-free inputs and the exported products remains operative for Advance Licence and DEEC Book Part I transactions despite withdrawal of a related trade circular, and Collectors must continue to verify that the inputs declared for import are those used or required to be used in the export product in accordance with Notifications and Board instructions, subject to specified Notification exemptions.

Baggage clearance: Transfer of residence under Rule 15 grants Chapter II allowances through Rule 16.
The Board finds that the benefits of Rules 4, 5 and 9 are subsumed within Rule 16 of the Baggage Rules, 1994; therefore, a person fulfilling the conditions for Transfer of Residence under Rule 15 is entitled to Chapter II allowances by operation of Rule 16 and need not invoke Chapter II separately.

Instruction numbering system for customs circulars centralises issuance and monitoring to ensure traceability and receipt by field offices.
Mandatory instruction numbering system requires all general customs circulars and communications to field formations to obtain a running serial number from Customs-III, which will centrally maintain a register recording the serial number, subject and Board file number. Numbers are assigned annually and appear on the top right corner; two copies of each circular must be supplied to Customs-III. The requirement covers specified customs sections and precludes issuance of general instructions to field formations without prior numbering from Customs-III.

Duty Drawback Scheme compilation instructs circulation of a procedural manual to ensure uniform export drawback administration and compliance.
Compilation of Duty Drawback Scheme instructions consolidates administrative and procedural guidance issued by the Central Board of Excise & Customs into a manual for operational use by customs field formations and the exporting community, and directs its distribution to promote uniform administration and compliance with drawback processing requirements.

Value threshold for customs adjudication requires Collector to handle cases when post investigation value exceeds declared value.
Cases of under valuation of imported goods must be adjudicated by the Collector of Customs when the value of the offending goods ascertained after investigation exceeds the statutory threshold, even if the value declared by the importer was below that threshold; Additional and Deputy Collectors must not adjudicate such matters.

Import prohibition: cartographic inaccuracies depicting disputed territories bar entry under customs import restrictions.
The government directed customs to refuse entry to the specified encyclopedia edition because certain maps depict Jammu & Kashmir and Arunachal Pradesh as "Occupied by India," and, in consultation with the Ministry of Home Affairs, instructed denial of import under the applicable customs notification with suitable action by authorities.

Diplomatic baggage: Baggage Rules govern clearance; ad hoc duty exemptions may be considered for premature recalls.
Clearance of baggage of diplomatic officers and other central government officials on return to India is governed by the Baggage Rules, 1994; earlier 1951 instructions are withdrawn. In specified cases where the Baggage Rules do not provide appropriate duty relief, such as Transfer of Residence for officials recalled prematurely in the public interest, the Ministry of Finance will consider ad hoc exemptions on merits.

Import of firearm restricted; one firearm allowed on transfer of residence subject to baggage rule conditions and non disposal.
Import of firearms is prohibited under the Exim Policy, but a narrow administrative exception permits one firearm to persons transferring residence to India who satisfy baggage/instruction conditions; that firearm may not be disposed of during the holder's lifetime, and no additional firearm may be imported under other Baggage Rules provisions.

Duty-free import flexibility extended to writing instruments, subject to actual user condition and restricted transferability.
Notification 199/94 extends duty free import of inputs listed in input output norms for writing instruments under the Value Based Advance Licensing scheme, permitting imports without direct nexus between export product and imported materials. It imposes an actual user condition: transferability or disposal endorsements are allowed only to manufacturers of writing instruments upon fulfillment of export obligations. Field officers must ensure compliance and disallow concessions, demand duties and notify licensing authorities where transfers reach non manufacturers.

Advance Licence verification: shipping bills must include scheme specific AR 4 declarations and Central Excise certification before processing.
Processing of shipping bills under Duty Exemption schemes requires furnishing the Ministry's specified declarations and an AR-4 that names the export scheme and contains a Central Excise Superintendent certified declaration on availment of Central Excise rule benefits; merchant exporters and Self Removal cases must produce equivalent AR-4 certifications, and where manufacturers are outside Central Excise control a territorial Superintendent's certificate must accompany the shipping bill.