Electronic sealing: destination warehouses must supply RFID seals for deposits and transfers, simplifying warehouse-to-warehouse movement.
RFID seals for electronic sealing must be procured from the destination warehouse where goods are to be deposited. This procurement requirement applies to warehouse-to-warehouse transfers, allowing the owner to obtain the RFID seal from the destination warehouse and thereby avoiding the need for universal vendor applications or multiple readers. The clarification updates Circular 19/2018-Customs and will be effective from the stated implementation date.

Online goods registration via ICEGATE enabled for importers and CHBs after duty payment and goods arrival.
Importers and Customs House Brokers may register goods online via the ICEGATE portal after payment of applicable duties and arrival of goods at the customs station; ICEGATE will display specific errors for ineligible or not-yet-ready Bills of Entry, and operational issues should be reported to the Deputy Commissioner of Customs (EDI).

Compulsory registration for notified electronic goods requires BIS certification and verified Standard Mark before customs clearance.
The Notice mandates Compulsory Registration for all notified electronic and IT goods, including repaired or refurbished items when notified, requiring BIS testing, manufacturer registration, and use of the Standard Mark on product and packaging; importers must upload BIS registration to the electronic record system and Customs officers must verify conformity, description, and labeling before clearance, with CKD and SKD import conditions and exemptions for demonstration or testing as per MeitY guidance.

IGST refund certification: Cost Accountants authorised to issue certificates enabling processing of refunds subject to audit.
Cost Accountants are authorised to provide the certificates required under the interim mechanism for sanctioning IGST refunds where GSTN records were not transmitted to DG Systems due to mismatches between GSTR 1 and GSTR 3B. Refunds under this route continue to be subject to the exporter's undertaking/certificate and post refund audit scrutiny; stakeholders are requested to utilise this facility to expedite processing of pending refund claims.

Disposal of unclaimed cargo: Revised procedure mandates notice, NOC, valuation and e auction with post sale Customs clearance.
Custodians must list unclaimed/un-cleared cargo older than 30 days and update importer details; Customs will segregate shipments needing retention or regulatory clearances and sample-check 10%. Custodians issue 10 day notices to importers, prepare inventories within 20 days, and obtain Customs NOC before auction. Where required, custodians fund sample testing for regulatory agencies; consignments unfit for use must be destroyed at custodian expense. Valuation by approved valuers sets a reserve price and approved lots are sold by e auction under multi-stage bidding rules. Post-sale, a consolidated bill of entry is filed, Customs assesses duty within 15 days, and goods are released on payment.

IGST export refunds: extension of officer interface rectification and single use Revised Refund Request for differential IGST and compensation cess disbursal.
Extension of officer interface rectification permits exporters to submit a Revised Refund Request (RRR) to obtain differential IGST refunds, including cases involving omitted or non transmitted Compensation Cess, for shipping bills already scrolled. Designated AC/DCs will verify and sanction the revised amount in ICES via officer interface to generate a fresh scroll for the differential amount; the facility is available only once per eligible shipping bill and exporters and officers must exercise due diligence.

Drawback election prevents later IGST refund when exporter declared and claimed a higher composite drawback rate on the shipping bill.
Where exporters claimed composite or higher All Industry Rates of drawback and made the requisite shipping bill declarations (including DBK declarations and drawback serial suffixes), they thereby relinquished any claim to IGST refund; the shipping bill is treated as the claim for drawback under the Drawback Rules, and authorities will not permit subsequent IGST refunds after such an election.

Permission and procedures for manufacturing in bonded warehouses, with integrated licensing, digital records and GST/customs treatment.
Prescribes a consolidated procedure and forms for permission to carry out manufacturing or other operations in bonded warehouses under section 65, integrating the private bonded warehouse licence under section 58 and digital record keeping obligations; mandates maintenance and monthly digital submission of combined accounts (Annexure B), execution of a general triple duty bond (Annexure C), and specifies GST and customs treatment for resultant products, waste/refuse, exports, domestic clearances and importations, together with premises verification, security, and reporting requirements.

Customs Area Specification designates Surat Airport terminal and apron as authorized place for international baggage handling under customs control.
Specification designates the Terminal Building at Surat Airport, including the adjacent apron, as the customs area authorized for loading and unloading international passenger baggage under the Principal Commissioner's delegated powers, subject to the Customs Act and government instructions. The schedule identifies the ground floor (arrival side), the first floor (departure side) and a first-floor warehouse area with their respective areas and boundary descriptions as constituting the specified customs area.

Designation of Additional and Deputy/Assistant Commissioners as CPIOs and First Appellate Authorities under RTI procedure.
Specified Additional and Deputy/Assistant Commissioners are designated as the Central Public Information Officer and First Appellate Authority for the Commissionerate of Customs (Airport & Administration), Kolkata, under section 5(1) of the Right to Information Act, 2005, with officers, charges and jurisdictions listed in an annexure; appeals from CPIO decisions may be filed with the First Appellate Authority within the Commissionerate.

Drawback election bars IGST refund where exporter declared higher drawback and thereby relinquished any IGST refund claim.
Where exporters elected composite or higher drawback rates and made the prescribed electronic or manual declarations on the shipping bill, they relinquished any IGST refund claim; shipping bills are treated as the statutory drawback claim and required EDI/manual declarations must be made when suffixing drawback serial numbers to claim composite rates.

Handling of seized valuables: adopt barcoding, biometric key controls, weighing, X ray and GPS tracking to prevent theft.
Guidelines require upgraded custodial controls for seized valuables to prevent theft and substitution by mandating bar coding/QR tagging for inventory, restricted access to strong rooms with biometric key management linked to CCTV, recording and periodic verification of the gross weight of sealed containers, installation of electronic weighing machines and X-ray scanning for stock-taking, GPS tagging of packages and vehicles during transit, and adoption of an e-malkhana-type electronic inventory system alongside issued SOPs.

Corrigendum under Section 154 updates a public notice: regulatory citation corrected and professional qualifications amended.
Corrigendum issued under Section 154 of the Customs Act corrects two textual errors in a prior public notice: it updates the regulatory citation to CBLR, 2018 and expands the listed professional qualifications to include Company Secretary and postgraduate legal qualifications, serving as an administrative correction to the notice's references and qualification enumeration without changing substantive policy.

Registration requirement for authorised carriers to register under amended cargo manifest regulations and submit prescribed documents.
Authorised carriers filing Arrival and Departure manifests must register with the Commissioner of Customs by applying in Form I and submitting the Annexure II checklist of supporting documents, including identity and address proofs, incorporation/partnership documents, power of attorney or board resolution, police clearance for authorised persons, GST registration evidence, steamer agency agreement where applicable, and copy of previous licence.

IGST refund on exports: shipping bill treated as refund claim once EGM and valid GST returns filed, payment via PFMS.
Refund of IGST on exported goods is triggered when the shipping bill is deemed an application after filing a valid export general manifest and a valid return in Form GSTR 3 or GSTR 3B; the Customs system processes the claim and credits IGST electronically to the exporter's bank account registered with Customs, with payments routed through PFMS. Exporters must ensure matching of Table 6A details in GSTR 1 with customs records, validate bank account details in ICES/PFMS, and note that refunds may be withheld on request of the jurisdictional tax authority or if exports violate customs law.

Electronic sealing for export containers: self sealing and factory stuffing exporters may self seal at approved premises per procedures.
Exporters with self sealing permission and those holding factory stuffing permission, including Authorized Economic Operators, are entitled to carry out factory stuffing and apply electronic seals at their approved stuffing premises under the Board's circulars; the notice lists additional exporters granted self sealing permission (July-September 2018) with addresses and notes that certain permissions remain conditional on customs officer supervision.

Drawback election prevents later IGST refund claims when exporters declared higher composite drawback and relinquished IGST entitlement.
Exporters who claimed composite drawback rates and made the required shipping bill declarations (suffix A/C and DBK002/DBK003) thereby relinquished any claim for refund of integrated goods and services tax; accordingly, IGST refunds shall not be permitted where higher drawback was elected, and this instruction operates as a standing order for officers.

Waiver of penalty for late filing of Bills of Entry granted where electronic filing failed due to system outage.
Non-functioning of the e-Sanchit module prevented some importers, exporters and Customs brokers from filing Bills of Entry within prescribed time limits. As a trade facilitation measure, and with the Commissioner of Customs' approval, penalties for late filing of Bills of Entry are waived for those who could not file due to the technical failure during the outage.

Drawback election: claiming higher composite drawback with required declarations relinquishes entitlement to IGST refund for that export.
Claiming composite drawback by using drawback serials suffixed A or C and by making required declarations (including DBK002 and DBK003) on the shipping bill constitutes an affirmative relinquishment of any IGST refund or ITC claim for that export; the shipping bill functions as the drawback claim under the Drawback Rules, rendering exporters who elected higher drawback rates ineligible for subsequent IGST refund for the same export and not subject to reopening.

Export proceeds monitoring requires banks to update EDPMS to avoid recovery action for disbursed drawback and interest.
Monitoring of export proceeds is effected via the RBI-BRC Module for shipping bills with LEO on or after 01.04.2014; quarterly defaulting-IEC lists have been published. Exporters must have their authorised dealer banks update realisation details in the banks' EDPMS so customs can reconcile data; failure to do so will attract alerts and show cause notices for recovery of drawback with interest. Manual BRCs or Negative statements will not be accepted for affected shipments.