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Circulars
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Improving data quality to ensure proper assessment of LED TVs and parts thereof-regarding
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Data quality requirements for LED TV imports: mandate model and specification details to ensure proper customs assessment.
Import declarations for LED televisions, monitors and parts must mandatorily state the model number and technical specifications, along with warranty and accessory details, in the Bill of Entry; absent particulars must be obtained and verified at assessment or examination, and implementation difficulties reported to the Centralized Appraising Main.
Improving data quality to ensure proper assessment of Plastic/Resin Beads-regarding.
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Valuation compliance: importers must declare raw material, product characteristics and manufacturing inputs to support customs assessment.
Mandated valuation controls require bills of entry to state raw material composition, product type and finish, hardener type and proportion, and other value-affecting features; documentary proof must be obtained or, failing that, first-check examination and laboratory testing used to verify composition. Assessors must factor raw material prices, manufacturing costs, reasonable profit and aesthetic value when determining assessable value, and field formations must follow these verification procedures and report implementation issues to the valuation cell.
Extortion of money in the names of Customs Officers - reg.
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Extortion impersonating customs officers: do not pay private accounts; remit duties to government-designated bank accounts.
Public notice warns of extortion by impersonation of Customs officers asking consignors/consignees to deposit money into private accounts; legitimate Customs duty must be deposited in favour of Commissioner of Customs (Government Account) under A/c Head 0037 Customs Duties through nominated nationalised banks. Customs officers never call to ask for payment into individual accounts and importers/exporters must submit documents, pay via specified channels and obtain bank receipts; public should verify demands using provided contact numbers.
E-invoicing and E- payment for CFS charges
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E-invoicing and e-payment mandated for container freight station charges to streamline customs clearance and trade facilitation.
E-invoicing and e-payment are made mandatory for charges levied by container freight stations under the jurisdiction of Jawaharlal Nehru Custom House, directing all CFSs to implement electronic billing and payment for CFS services pursuant to Regulation 5 of the Handling of Cargo in Customs Areas Regulation, and notifying CFS operators, customs house agents, importers and field formations to comply and report implementation difficulties.
WINC (Wadala Incinerator Plot) — Additional area declared as Customs Notified Area under Section 8 of Customs Act, 1962
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Customs area designation expanded to include additional WINC plot under Section 8, subject to existing public-notice conditions.
Declaration under Section 8 of the Customs Act designates an additional 8,586 square metres of the WINC (Wadala Incinerator Plot) as a Customs Area, to be added to the existing notified area. The added area is subject to the same conditions mandated by Public Notice No. 48 dated 23-5-1990, and that Public Notice is amended with immediate effect to reflect the enlargement.
Compliance of Regulation 6 (3) HCCAR, 2009 - by all Service provider - Reg.
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Publication of service charges requirement: customs cargo providers must publicly display schedules of charges or face regulatory action.
All Customs Cargo Service Providers, including consol agents and freight forwarders, must obtain approval to operate and must publish and display a schedule of charges for services related to imported and export goods at prominent places and on their websites, including disclosure of load port and transit expenses in the Master Bill of Lading and any additional discharge port charges; failure to comply or complaints of overcharging will invite investigation and regulatory action.
Examination/Inspection of imported goods without Delivery Order, however the Docks/CFSs release the cargo only after production of same w.e.f. 22nd June, 2015
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Examination without Delivery Order permitted to expedite inspections, while release remains conditional on subsequent production of the order.
Customs will permit examination/inspection of imported goods without insistence on the Delivery Order: docks/CFSs shall present goods for Customs inspection upon registration even if the Delivery Order is not yet produced, but release of cargo from docks/CFSs will occur only after production of the Delivery Order.
Dispensing with SDF form
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Declaration of foreign exchange compliance must be included in the Shipping Bill, replacing the separate SDF requirement.
The SDF requirement for exports at EDI ports has been removed and replaced by a prescribed FEMA declaration to be included within the Shipping Bill; exporters must undertake to abide by FEMA provisions, including realization and repatriation of foreign exchange, and furnish that declaration as part of the Shipping Bill pursuant to the Customs Notification implementing the change.
Verification of the Transshipment containers going from JNCH to various ICDs/SEZs through CONCOR (Rail) and by road for online TP’s.
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Transshipment container verification: authorised representatives and customs officers must use ICES printouts, stamps and EIR checks for gate release.
Verification for transshipment containers to ICDs/SEZs requires an authorised shipping representative to present a computer generated container statement to Import Noting; the Noting Section verifies in ICES 1.5, signs and stamps, after which the Gate Officer tallies EIR details with the printout, stamps and seals the EIR for gate release and signs the transshipment approval. On weekends and holidays, Customs Officers in the Boarding Office will perform verification and stamping of the computer generated printouts for online transshipments.
Direction to keep a vigil on illegal export of Pharmaceutical drugs like Tramadol from India to UAE.
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Export control on pharmaceutical drugs: directed vigilance and accurate declarations to prevent tramadol export and passenger carriage.
Direction to prevent illegal export of pharmaceutical drugs, notably Tramadol, by requiring exporters and customs brokers to ensure accurate declaration and directing export dock staff to maintain active surveillance to stop Tramadol being exported by cargo or carried by air passengers without prescriptions.
Notice for all the Authorized Couriers, Airlines, Exporters, Importers, Custodians, Trade & Industry and all other Stake Holders.
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Authorised Courier requirements tightened: enhanced financial, security, filing and custodial controls enforced for courier imports and exports.
Notice consolidates courier-mode customs requirements at Delhi Customs: it enforces the Courier Imports and Exports Regulations and related circulars, prescribes procedures for entry, assessment, detention and disposal of consignments, and raises eligibility criteria for Authorised Couriers including enhanced financial viability and security bond obligations. Declarations must be filed by persons who passed the Customs House Agents examination and are authorised; consignor/consignee authorisations and client identity/IEC verifications are required. Subcontracting regulated functions and leasing or transfer of customs premises are prohibited without prior written approval; custodians must maintain reconciled manifests, electronic tracking and restricted access.
Instruction for DEEC monitoring cell to select cases on random basis where verificaiton is not prescribed by DFGT - Selected license holder to furnish the required documents for verification of exports and consequent cancellation of BG/LUT.
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Verification of export documentation required for licence holders to enable cancellation of BG/LUT and customs acceptance.
DEEC Monitoring Cell will select Advance Licence cases at random where DGFT has not prescribed verification and requires selected licence holders to submit documents listed in Annexure A of P.N.11/2011 to the DEEC Monitoring Cell, JNCH by the stated deadline for verification of exports and consequent cancellation of BG/LUT; the Notice also publishes lists of cases selected for verification, cases accepted without verification, cases where DGFT prescribed verification, and cases missing additional sheets.
Implementation of Document Management System at Air Cargo Complex, Mumbai-Reg.
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Document Management System mandatory: DMS coupons must be attached to Bills of Entry and Shipping Bills upon submission.
Implementation of a Document Management System at Air Cargo Complex mandates scanning and electronic storage of Bills of Entry and Shipping Bills while retaining physical dockets. M/S Newgen Software Technologies Ltd. will implement the DMS and collect a per-docket charge; two coupon types will be issued and Customs stakeholders must attach the EDI copy of the DMS coupon to Bills of Entry and Shipping Bills when submitting documents after LEO/Out of Charge.
Change in limit of Domestic procurement and import of goods from ₹ 15 crores and above to ₹ 10 crores and above in the preceding year for Fast Track Clearance as per Handbook of Procedures (HBP) 2015-20 - Changes/ amendments in the EOU/EHTP/STP/BTP Schemes.
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Turnover threshold reduction expands Fast Track Clearance eligibility for EOU, EHTP, STP and BTP schemes.
Revision reduces the turnover threshold for Fast Track Clearance under HBP 2015-2020, thereby broadening eligibility for units under the EOU, EHTP, STP and BTP schemes; this amendment modifies paragraph 7 of Circular No. 17/2006-Cus and the opening paragraph of Circular No. 19/2007-Cus accordingly.
Appointment of common adjudicating authority
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Appointment of common adjudicating authority: delegation to Principal DG, DRI to expedite adjudication under Customs Act provisions.
Power to appoint common adjudicating authority for DRI investigated cases is delegated to the Principal DG, DRI; high value, seizure, over valuation and existing adjudication matters are to be assigned to the Additional Director General (Adjudication), DRI, while other DRI cases will be allocated to jurisdictional Commissioners based on commissionerate or maximum duty evaded. Remand matters stay with original adjudicators, past DRI cases with current jurisdictional Commissioners continue with them, and cases outside these categories remain with the Board. Pending appointments and incomplete adjudications must be disposed of expeditiously, considering hearing stages.
Assessment of goods imported as Post Parcels/Packets At Postal Appraising Section.
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Postal import assessment governs duty treatment and adjudication for personal use, gifts, online purchases and restricted items.
Assessment of postal imports depends on declared use and value: personal-use consignments under the postal tariff receive concessional assessment within the low-value threshold, while consignments exceeding thresholds or falling in restricted categories must be classified under the relevant tariff heading and adjudicated for Foreign Trade Policy violations with merit rates of duty; gifts and commercial samples have specified concessions subject to limits and otherwise are chargeable and adjudicable.
Facility for suo moto payment of customs duty in case of bona fide default in export obligation under the Advance / EPCG authorisations
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Suo moto payment of customs duty allows exporters to deposit self calculated duty and interest pending authority reconciliation.
A facilitation procedure permits authorization holders under Advance Authorization and EPCG to deposit self calculated duty and interest by cash challan or debit eligible duty credit scrips at the port of registration while Regional Authority calculations are pending; Customs will record these payments, subsequently reconcile them against the RA's detailed calculations, require payment of any balance, and on RA redemption initiate release of the Bond or Bank Guarantee.
DGFT endorsed the proposal of RBI to make declaration of foreign exchange remittance a part of the Shipping Bill.
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Foreign exchange declaration now required in the Shipping Bill, replacing SDF to streamline export compliance obligations.
Exporters must furnish the statutory declaration of foreign exchange remittance as part of the Shipping Bill, replacing the Separate Declaration Form; the declaration undertakes compliance with the Foreign Exchange Management Act including realization and repatriation of foreign exchange, and must be provided with immediate effect pursuant to the Board notification implementing the RBI-endorsed change.
Import, trading & re-export of rough diamonds by notified entities in Bharat Diamond Bourse, Bandra Kurla Cargo Complex, Mumbai
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Special Notified Zone for rough diamond trading permits regulated import, viewing, auction and re-export under customs control.
Creation of a Special Notified Zone at Bharat Diamond Bourse permits regulated import, storage, viewing, auction and sale of rough diamonds under customs supervision; imports are by air cargo only and must be accompanied by invoice, packing list, insurance and Kimberley Process Certificate, with customs examination, tallying and sealing before transfer to the SNZ strong room. Sales require a sale invoice that serves as the declaration of value and buyers clear purchases by filing a bill of entry; unsold lots must be re-packed and exported under a shipping bill within prescribed timeframes.
Dispensing with SDF form
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Foreign exchange declaration incorporated into Shipping Bill; exporters must include remittance undertaking in export documentation.
Exports through EDI ports no longer require a separate SDF form; the Shipping Bill must now include the prescribed declaration undertaking compliance with the Foreign Exchange Management Act and obligations regarding realisation or repatriation of foreign exchange. The Shipping Bill declaration text and a list of supporting documents to be submitted with export goods in the warehouse are reproduced, and exporters, customs brokers and trade participants are instructed to comply with the revised Shipping Bill format when filing Shipping Bills.

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Acts Income Tax