Disposal of confiscated goods: limited cooperative access under conditions; higher value lots to proceed by e auction without discounts.
Lower value confiscated consumer goods ready for disposal shall be offered to NCCF/Kendriya Bhandar and other duly registered consumer cooperatives at a uniform rebate, subject to ten year functionality, tax and VAT return evidence, annual verification by an officer not below AC/DC, obligation to sell only to bona fide consumers, no selective item choice, first come first served allocation, and departmental account scrutiny. Higher value lots and all other confiscated goods above the threshold shall be disposed of by e auction or auction cum tender with no rebate available.

Cenvat credit transfer permitted on DTA to EOU conversion, restoring admissibility and withdrawing prior circular.
Un-utilized Cenvat credit held by a DTA unit at the date of conversion into an EOU is admissible for transfer because the current Central Excise Rules and Cenvat Credit Rules permit EOUs to use Cenvat credit for duty payment and allow transfer of unutilized credit on change of ownership; therefore the prior circular directing lapse of such credit is withdrawn.

Provisional assessment under section 18 requires a bond and bank guarantee or cash deposit as security for duty differentials.
Provisional assessment under section 18 requires the importer to execute a bond to pay any deficiency between provisionally assessed duty and the final assessment, and to furnish security in the form of a bank guarantee or cash deposit. The Board rescinded earlier Regulations and set uniform guidelines on security amounts by class of importer-including 0% treatment for certain AEOs and government imports, 100% for specified FTA origin and seal verification cases-and clarified security is based on duty differential, not CIF value.

E-payment of customs refunds via RTGS/NEFT to beneficiary accounts requires bank-certified authorization and reconciliation.
Electronic payment of sanctioned customs refunds/rebates shall be made through authorized banks via RTGS/NEFT; claimants must submit a bank certified one time authorization, refund sanctioning authorities must forward periodic signed statements, a consolidated cheque and soft copy to the bank, and banks will credit beneficiary accounts after deducting applicable charges. Banks will provide UTRs and periodic scrolls for the PAO to reconcile cheques and payments, with discrepancies to be verified by the field formation.

Customs Clearance Facilitation Committee to expedite goods clearance and resolve procedural bottlenecks under specified terms.
CCFCs are to be set up for designated Land Customs Stations and Inland Container Depots, headed by the Principal Commissioner/Commissioner of Customs with senior representatives of relevant agencies as members. Their terms of reference include monitoring expeditious clearance per parent ministry timelines, identifying and resolving bottlenecks, initiating Time Release Studies, recommending best practices, and resolving trade grievances. CCFCs shall meet monthly or as needed; establishment orders and chair contact details must be publicised and endorsed to the Board. Chief Commissioners will review CCFC performance, and ministries must designate members and prepare SOPs with timelines.

Deletion of Non Ferrous Metal entry in public notice alters prior customs instructions and requires trade-wide dissemination.
The public notice partially modifies Public Notice No.21/2016 by deleting the entry for Non Ferrous Metal (including Aluminum) at paragraph 3(a)(vi); trade stakeholders are directed to publicize the change and the notice is valid until 15.12.2016, issued with the Principal Commissioner's approval.

One-time-lock requirement: affix serially numbered bottle seal and record it on bill of entry and transport document.
The regulations require affixation of a serially numbered one-time-lock (bottle seal) by the proper officer at the customs station when goods are removed for deposit into a warehouse; the OTL number and date/time must be endorsed on the bill of entry and transport document, and customs stations must record OTL number, bill of entry, truck/container number, date/time and the affixing officer's name, designation and telephone number, while warehouse keepers inspect seals and permit unloading only if seals are intact.

Provisional assessment requires a prescribed bond and security by bank guarantee or cash deposit to secure customs duty.
Provisional assessment must follow the statutory procedure, requiring the importer to execute a prescribed bond to cover any duty deficiency and to furnish security-either a bank guarantee or a cash deposit-in amounts indicated by the Board's table; the earlier provisional duty regulations have been rescinded and the Board's circular and annexed forms must be applied uniformly to ensure transparency and predictability.

Single Window clearance automates PGA referrals and waives NOC for low-risk food consignments, subject to risk-based checks.
SWIFT routes integrated Bills of Entry automatically to PGAs for NOCs while allowing concurrent Customs processing. The RMS applies risk-based selectivity so low-risk consignments have PGA NOC requirements waived and are annotated accordingly; Customs must not manually refer these consignments to PGAs except with Assistant/Deputy Commissioner approval. The RMS will also issue documentary, inspection and sampling instructions based on PGA delegations. Importers and brokers must accurately declare end-use and product details in the Integrated Declaration to ensure correct automated processing.

Rebate of State Levies: exporters may opt into ROSL via shipping bill scheme codes to receive automatic rebate credits.
The ROSL scheme, effective 20 September 2016, permits exporters to elect rebates of State levies on textile garments by selecting prescribed scheme codes in the shipping bill (selection on EDI shipping bills is the sole claim method); rebates are calculated on FOB value using scheme rates and caps, displayed at item and shipping-bill levels and paid to the exporter's registered drawback account in parallel with drawback disbursal, with eligibility declarations printed on the checklist and status shown on ICEGATE.

Rebate of State Levies scheme requires exporters to opt via shipping bill scheme code; rebate credited to drawback account.
Implementation of Rebate of State Levies (ROSL) scheme provides a voluntary central rebate of specified State levies for textile garment exports; exporters must opt by selecting the prescribed scheme code on the EDI shipping bill, which serves as the exclusive claim and declaration. Rebate is calculated on FOB value per notified rates and caps and is disbursed into the exporter's bank account registered for drawback, processed in parallel to drawback and visible on ICEGATE. System and checklist changes require RES vendor compliance and inclusion of a declaration confirming non-duplication of claims.

Rebate of State Levies scheme requires item-level scheme-code opt-in on shipping bills to claim rebate credited to drawback account.
The ROSL scheme provides an optional central rebate for specified state levies on textile garments; exporters must opt in by selecting prescribed scheme codes at the item level on the EDI shipping bill, which constitutes the claim and declaration of eligibility. Rebate is calculated on FOB value using scheme rates and caps and is credited to the exporter's registered drawback account after processing. Shipping bills with LEO on or after the effective date are eligible if scheme codes are inserted; system and RES vendor changes reflect ROSL amounts and required declarations.

Direct Port Delivery: port terminals must not require security deposits and must register as Customs Cargo Service Providers.
Direct Port Delivery operations are governed by the Handling of Cargo in Customs Areas Regulations, 2009, which define Customs Cargo Service Providers and require CCSPs to provide infrastructure, equipment, manpower and other facilities specified by the Commissioner, to comply with the Act and subordinate instruments, and to permit the Commissioner to regulate entry of goods for efficient handling; port terminals must register as CCSPs, must not mandate security deposits for DPD registration, must return any such deposits, and must publish schedules of charges for services in customs areas.

Risk-based NOC waiver for low-risk consignments allows clearance without PGA approval; exceptions require senior officer authorization.
Under the Single Window, automated risk-based selectivity will refer Bills of Entry to PGAs for NOCs based on risk; low-risk consignments will have PGA NOCs waived with an on-screen and printed waiver message, and Customs officers must not manually refer such consignments except with Assistant/Deputy Commissioner approval. The RMS will issue instructions for documentary checks, inspections and sampling, and importers and brokers must accurately declare end-use and product details in the Integrated Declaration.

Streamlined boarding procedure requires shipping agents to notify customs in advance and secure officer endorsement after boarding.
Shipping agents must give advance notification of berthing time and vessel details to the Section Officer/(R&I) Officer, keep requisite documents ready for scrutiny, and advise masters to submit a prescribed feedback form. Boarding Officers will endorse commencement of operations by signing the Application for Entry Inward/Arrival Report immediately after boarding. The notice includes a feedback form template for vessel and officer details, qualitative ratings, grievance contacts, and a directive against offering compliments to customs officers.

Export Promotion Schemes: permit import/export via ICD Tumb with specified exclusions and procedural compliance required.
Permission is granted for import and export of permissible goods through ICD, Tumb under EPCG, Advance Authorisation and Duty Free Import Authorisation schemes, with exclusions (certain polyester and nylon products, related fabrics, synthetic waste, and non ferrous metal) and conditions: assessment of Bills of Entry/Shipping Bills by at least Assistant/Deputy Commissioner rank; chemical analysis sampling for synthetic textiles at designated laboratories; selective test weighing; submission of shipping documents three working days in advance; and production of Release Advice for import licences when required.

Insurance requirement for Customs Cargo Service Providers reduced to reflect dwell time, aligning bonds with actual storage exposure and easing compliance.
Requirement that insurance and bond cover for Customs Cargo Service Providers (CCSPs) reflect actual storage exposure in customs areas is modified to base coverage on average storage for a ten day clearance period rather than the earlier thirty day period, with the Commissioner of Customs to specify amounts having regard to goods already insured by importers or exporters; the change aims to ease doing business and aligns with an amendment reducing bond value correspondingly.

Safety distance requirements for hazardous cargo: revised prescribed separations and storage construction standards apply to customs premises.
Hazardous imported or exported goods must be stored at approved customs cargo service provider premises in isolated, segregated locations according to hazard classification, in constructed areas with heat or fire resistant walls, RCC roofing and flooring to protect personnel; explosives are treated separately and distances to administrative buildings and to general cargo are prescribed, with IMDG Code guidance for port storage and specific statutory rules governing land-based notified areas prevailing where applicable.

Hazardous cargo separation: guidelines require specified safety distances from general cargo and administrative buildings in customs areas.
The Central Board of Excise & Customs issued Circular No. 40/2016 clarifying and modifying earlier instructions to prescribe safety distance requirements between hazardous cargo, including explosives, and general cargo or administrative buildings within Customs areas; importers, exporters and trade are notified of the updated guidelines and asked to report any difficulties to the Department.

Insurance requirement for cargo service providers set to average storage value, subject to Commissioner specification and existing importer/exporter cover.
Customs Cargo Service Providers must procure insurance equal to the average value of goods likely to be stored in the Customs area for a ten day period based on projected capacity, with the Commissioner of Customs authorized to specify the amount after considering goods already insured by importers or exporters.