Preferential origin procedure under CAROTAR now governs AEO bank-guarantee dispensations for duty preference claims.
The CAROTAR, 2020 regime and the statutory procedure for claiming preferential rates of duty prevail over specified bank-guarantee dispensations in Circular No. 33/2016 and Circular No. 54/2020; those circular provisions are to be aligned so that competent-authority directions to furnish bank guarantees for provisional release remain unaffected and AEO relaxations are read subject to the origin-claim procedure.

Retention of ISO containers: extension for re-export and IGST lease clarification to ease medical oxygen logistics.
The Board permits extension of time for re-export of ISO containers imported temporarily for transportation of Liquid Medical Oxygen upon importer request, and clarifies that for ISO containers imported on lease with IGST paid on lease amounts under CGST law, IGST on container value is not required and re-export need not occur while containers remain under valid lease.

Electronic test memo requirement: laboratories will refuse paper memos; samples accepted only via CRCL module unless approved exception.
All officers and staff of the Mangalore Customs Commissionerate must mandatorily forward Test Memos and sampling paperwork to CRCL and other Revenue Laboratories via the CRCL module in ICES; laboratories will not accept samples unless the Test Memo is transmitted electronically through the module. A temporary exception permits paper Test Memos only with prior approval from the Additional Commissioner of Customs when system issues prevent electronic transmission.

Harmonized System update aligns national customs tariff with HS 2022; guidance issued and contact provided for transition.
Publication of the Seventh Edition of the Harmonized System implements HS 2022 into national customs practice by aligning the First Schedule of the Customs Tariff Act with HS 2022 through amendments under the Fifth Schedule to the Finance Act, 2021, effective from 01.01.2022. The revision introduces 351 six digit level amendments affecting commodity classification and tariff headings. A correlation guidance document has been published on the CBIC website to assist transition, and stakeholders may report implementation difficulties to the Additional Commissioner of Customs, ICD Whitefield, via the provided email.

Import duty classification on courier consignments: gifts face higher duty, personal purchases taxed lower with invoice proof.
Imports via courier are governed by the Customs Act and related regulations; B2B imports with a valid Importer Exporter Code follow the Customs tariff. Bonafide gifts under Chapter 9804 attract Basic Customs Duty at 35%, Social Welfare Surcharge at 10% of BCD, and IGST at 28% on value plus BCD and SWS (aggregate 77.28%). Personal-use items qualifying under the notification attract BCD at 10%, SWS at 10% of BCD, and IGST at 28% on value plus BCD and SWS (aggregate 42.08%) only if a B2C invoice and proof of monetary transfer are submitted; otherwise the gift duty applies.

Classification of parts must follow holistic evaluation of section and HS explanatory notes, not a single universal test.
Assessments of parts under Section XVII must be fact specific and holistic: officers should consider Section and Chapter Notes, HSN explanatory notes and relevant precedents rather than mechanically applying a single test; the Department has filed a review petition and sought senior counsel opinion, and difficulties in implementation should be reported to the Board.