Reconstruction of EP copy shipping bills: standardized, centralized procedure requiring documentary proof and EDI cross verification before issuance.
Centralized procedure requires reconstruction requests for E.P. Copy Shipping Bills ( five years old) to be filed at CFS Dronagiri with specified documentary evidence; examiner prints the Shipping Bill from the EDI system, A.O. cross-checks particulars and obtains a No Objection Certificate confirming no prior benefit, AC/DC grants permission, an indemnity bond is taken, entries are recorded in a manual register, and EDI records are updated before handing over the reconstructed copy.

Export permission for branded edible oil packs extended pending quota monitoring by DGFT, customs instructed to allow shipments.
DGFT directed that Customs should permit export consignments of edible oil in branded consumer packs up to 5 kg until the specified extended date; the export is subject to an overall monitored limit and DGFT will continue to track aggregate quantities and inform field formations.

Refund of 4% additional customs duty permits electronic invoices and CA certified VAT proof to support refund claims.
Procedure permits submission of electronic sale invoices with a paper declaration and accepts ST/VAT discharge by cash or input tax credit; statutory auditor/chartered accountant certificates correlating invoices with ST/VAT payments and supporting proof are acceptable for refund of 4% CVD. Copies of ST/VAT challans may be tendered with an acceptable CA certificate, originals to be produced if required; CA must certify under Companies Act, a State ST/VAT Act, or Income Tax Act. Consignment sales require authorization, invoice indication of agency sales, and CA certificate confirming ST/VAT payment and reimbursement.

Monitoring export proceeds realization: EDI BRC reporting and certified negative statements required, linking drawback recovery to proof of receipt.
Exporters must declare authorised dealers port-wise and submit six-monthly Bank Realization Certificates or CA-certified negative statements for drawback shipping bills; an EDI BRC module will generate due dates, accept proofs or negative statements in three entry modes, maintain pendency lists, and enable Customs to initiate recovery or delete entries upon receipt of BRCs or recovery orders.

Kutcha Bill of Entry procedure standardized for expedited filing, appraisal, payment, examination and post clearance audit.
Procedure standardizes filing, appraisal, clearance and audit of Kutcha Bill of Entry (KBE) at ACC, Bangalore. Eligible goods require prior permission from the System Manager. KBEs are system appraised, generate automatic challans for duty payment which must be bank confirmed before Out of Charge. Shed Officer examines consignments and the Superintendent grants OOC after verifying declarations and original documents. PCA audits all KBEs within three days; objections lead to duty recovery and potential withdrawal of direct delivery.

Bond quantum under export authorisation excludes penal interest, but bonds must include a condition for interest and charges on default.
Clarifies that the bond and Bank Guarantee amounts under Advance Authorization and EPCG schemes must be limited to the duty ordinarily leviable on the goods but for the exemption; interest, being penal and payable only on default, should not be added to the bond/BG quantum. Bonds must nonetheless include a condition that interest and other charges will be payable by the authorization holder in case of non-compliance, and trade notices and internal instructions should be issued to implement the clarification.

Import prohibition on toys from China bars entries and empowers customs enforcement including confiscation and penal measures.
Importation of toys from China classified under ITC codes 9501, 9502 and 9503 is prohibited immediately and until further orders. Customs are directed to enforce the prohibition and to apply existing measures, including absolute confiscation and initiation of penal action against importers for non compliance with applicable import laws and safety regulations.

Use of duty credit scrips for EPCG imports enables debit payment via ICES, with full or partial scrip debits affecting challans.
The notice integrates use of DEPB and duty credit scrips for payment of duty on EPCG imports within ICES: after assessment ICES generates TR 6 challans and transmits them to the bank/ICEGATE; the importer may pay at bank/e payment or request the Appraising Officer to debit duty on EPCG items from scrips within the interest free payment window. The system displays eligible EPCG duties for debit; full debit permits registration prior to examination with a revised Bill of Entry print, while partial debit generates a challan for the balance payable through the bank and electronic confirmation by the bank follows as before.

Online transmission of shipping bills and duty-exemption authorizations enables electronic exchange between DGFT and Customs, requiring EDI rollout.
Online transmission of shipping bills and licences/authorizations under the Duty Exemption Scheme and EPCG Scheme will be effected using software designated by the Directorate General of Systems, with detailed technical instructions to follow; EDI-enabled ports may implement the procedures from a specified date in consultation with the Directorate while manual procedures continue at non-EDI stations, and trade notices and standing orders must be issued with any difficulties reported to the Board.

Predominant material rule: classify footwear uppers by the material with greatest external surface area to determine tariff heading.
For footwear, the material of the upper is the material with the greatest external surface area (ignoring accessories). If leather is the predominant constituent of the upper and the outer sole is of rubber, plastics, leather or composition leather, the footwear is to be classified under the Drawback Schedule tariff item for leather uppers; similar predominance criteria apply to related headings. Footwear not falling under those primary leather-related tariff items must be classified as other footwear. Drawback Schedule entries are aligned with Customs Tariff four-digit descriptions and sub-classification follows the scope of the relevant sub-tariff items.

Export release orders reinstated for sugar exports under OGL; customs formations must ensure compliance while advance authorisation dispensation continues.
Re introduction of export release orders for sugar exports under the Open General Licence is effective from 1 January 2009 because of reduced production; the prior waiver for OGL exports is revoked while the dispensation for advance authorisation exports continues. Customs field formations are directed to implement the reinstated export release order mechanism and ensure compliance with the Government's decision.

Examination norms for exports require declaration to claim Chapter three benefits; specified inspection rates will apply.
Exporters must declare on Free Shipping Bills their intention to claim benefits under Chapter 3 of the FTP; declared consignments will be subject to prescribed examination scales, including higher inspection rates for sensitive destinations and for consignments claiming additional schemes the inspection norms of those schemes will apply, while undeclared Free Shipping Bills remain subject to the existing "no examination except on specific intelligence" norm.

Unit Quantity Code accuracy required on bills of entry; importers must use UQC as per tariff schedule.
The Directorate General of Valuation observed repeated inaccuracies in Unit Quantity Code entries on Bills of Entry and requires importers and agents to enter the UQC exactly as provided in the schedule to the Customs Tariff Act in the relevant column of the Bill of Entry. Trade Associations and related bodies are requested to publicise this requirement to ensure compliance with filing procedures for import documentation.

Payment by DEPB scrips for EPCG imports enabled; ICES/ICEGATE allows full or partial duty debit within the interest free period.
The Notice permits payment of customs duty on imports under the EPCG scheme by debit to DEPB/duty credit scrips via the ICES/ICEGATE system effective 1 January 2009. After assessment the importer/CHA may elect e payment or seek an Appraising Officer's written authorisation to debit eligible duties on EPCG items from scrips within the interest free period (section 47(2)). The system displays only duties permitted for scrip debit; full scrip debit advances registration prior to examination, while partial debit generates a challan for the balance to be paid by bank or e payment, with banks confirming receipt electronically.

Duty payment by scrips: EPCG imports can be debited from DEPB and duty credit scrips under revised ICES workflow.
Updates permit duty payment for EPCG imports by debiting eligible DEPB and duty credit scrips within the ICES workflow: ICES will generate the TR 6 challan for full duty and allow importers/CHAs to choose full scrip debit, combined scrip and bank payment, or bank payment alone; the system will display only duties eligible for scrip debit to the Appraising Officer, enable registration prior to examination if entirely debited from scrips, and produce revised Bill of Entry prints and a single challan number for any balance payable by bank, with ICEGATE e payment availability.

Payment of customs duties can be debited from DEPB and duty credit scrips for EPCG imports within five-day interest-free period.
Procedure permits DEPB and duty credit scrips to be debited for customs duty on EPCG imports via ICES. Importer/CHA may pay by bank/e-payment or submit a written request per Annexure A to the Appraising Officer to debit eligible duty on EPCG items from scrips within the interest free period under Section 47(2). System displays only duties permissible for debit; full debits allow registration before examination, partial debits generate a challan for the balance payable through bank or ICEGATE e-payment.