Recovery of export benefits: re-imports require no-incentive certificate, Customs must verify and recover inadmissible credits.
Customs must ensure production of a no-incentive certificate from the Regional Authority of the Directorate General of Foreign Trade before clearing re-imported exported goods; where incentives were availed at export, Customs shall withhold clearance until compliance and coordinate with trade authorities to recover any inadmissible duty credit, and review past re-import cases for necessary recovery action.

All Industry Rates applicability revoked for Brand Rate fixation post GST; unrecovered duties claimable on actual basis.
Post GST, the premise for applying All Industry Rates (AIRS) to fix Brand Rate of duty drawback no longer exists because Central Excise and Service Tax on inputs are subsumed into GST with input tax credit/refund; paragraphs 3(a) and 3(b) of the earlier circulars are not applicable to post GST exports. Duties not neutralized may be claimed by exporters on an actual basis under Rules 6 and 7 of the Customs and Central Excise Duties Drawback Rules, 2017.

All Industry Rates applicability limited: Brand Rate calculation no longer uses AIRS post GST; exporters must claim duties on actual basis.
The notice clarifies that pre GST use of All Industry Rates for determining Brand Rate of duty drawback relied on inputs being exempt from Central Excise; since GST subsumed those levies and permits input tax credit/refund, that premise no longer exists and the earlier circular paragraphs are not applicable post GST. Exporters may claim unrecovered duties under the Duty Drawback scheme on an actual basis pursuant to Rules 6 and 7 of the Drawback Rules, 2017, and should report implementation difficulties to the Assistant/Deputy Commissioner (DBK).

No-incentive certificate requirement: importers must produce proof before clearance to enable recovery of export incentives.
Customs must ensure production of a no-incentive certificate from the Regional Authority of DGFT before clearance of re-imported goods, placing the onus on the importer to prove that export incentive or duty-credit benefits have been refunded or adjusted; field formations must review past re-imports, coordinate with DGFT to recover inadmissible incentives, issue standing orders and trade notices, and report compliance to the Drawback Division.

Authorized Economic Operator programme consolidated into multi-tier AEO regime offering staged trade facilitation and compliance-based benefits.
The document merges ACP and earlier AEO schemes into a unified multi-tier AEO programme (AEO-T1, AEO-T2, AEO-T3; AEO-LO for other operators) that grants staged facilitation-DPD/DPE, deferred duty payment, paperless declarations, prioritized examinations/refunds, faster drawback, mutual recognition and partner-agency recognition-subject to eligibility on legal compliance, record-keeping, financial solvency and detailed safety and security requirements; applies MSME-friendly thresholds (25 documents), prescribes application annexures, physical verification for higher tiers, transition rules for existing ACP/AEO holders, validity/renewal periods, risk-based audits, and administrative suspension/downgrade/revocation mechanisms.

All Industry Rates applicability removed - Brand Rate drawback must be determined on actual duties in the post GST regime.
Earlier circulars permitting application of All Industry Rates to Brand Rate fixation were based on a pre GST premise of unrelieved excise duties; post GST subsumption of those duties and availability of input tax credit removes that premise. Therefore those circular provisions do not apply to exports in the post GST era, and any duties not refunded or neutralised may be claimed by exporters on an actual basis under the applicable Drawback Rules.

Faceless assessment in customs: virtual group-based, interface-free processing to streamline and standardise Bill of Entry assessments.
A pilot faceless assessment under the Turant Customs scheme will auto-queue and mark Bills of Entry for Chapter 85 (Group 5A) to a Virtual Group; nominated officers will assess on a first-cum-first-served basis without stakeholder interface to reduce dwell time and ensure uniformity. Filing procedures at existing locations, RMS instructions, Dock/CFS examination and sample drawing remain unchanged; Group 5A retains non-assessment functions. Importers and brokers must upload required documents via e-Sanchit to facilitate quick assessment.

Risk Management System extended to additional land customs stations, triggering ICES-linked automated risk selection for exports and imports.
The Risk Management System for exports and imports is extended to Kamardwisa (Rangapani) LCS and Darranga LCS and will apply at Moreh LCS and Agartala LCS upon ICES 1.5 activation. Processing and selection procedures in ICES after RMS introduction will follow the protocols set out in Facility No. 03/2019 and Facility No. 04/2019 dated 11.02.2019.

MEK/2-Butanone declaration required in import bills; MSDS and valid test reports may avoid routine departmental testing.
Import consignments under CTH 3215, 3402 and 3814 must state MEK/2 Butanone content or "MEK/2 Butanone free" in the Bill of Entry and upload manufacturer's certificate of analysis, MSDS and valid PTR on e-sanchit. Departmental testing will follow existing instructions and may be conducted randomly. Manufacturer-importers meeting documentary conditions (proof of manufacturer/importer status, supplier as manufacturer, declared PTR and MSDS/certificate of analysis) may receive final assessment on second-check basis without routine testing. PTRs under Standing Order No.17/2009 under six months may be relied upon unless doubt exists.

Coastal cargo exemption requires manifest filing when using berths shared with import/export traffic and permits random checks.
Vessels carrying exclusively coastal goods are exempted from filing Bills of Coastal Goods, obtaining port clearance, filing shipping bills and related formalities, but when operating from berths used by import or export vessels they must file arrival and departure cargo manifests under Section 30 and Section 41. Preventive officers may, with supervisory approval, conduct random checks to ensure no import or export goods are loaded on such coastal vessels; officers are directed to adhere to these requirements.

Shore tank receipt quantity governs customs assessment of liquid bulk; Warehouse Bill of Entry must be amended before ex bond clearance.
Shore tank receipt quantity is the basis for customs duty assessment on liquid bulk imports stored in bonded tanks; a joint discharge survey signed by surveyors, custodian and Customs Officer is required. Discrepancies between Manifest/B/L and shore tank receipts are to be assessed on shore tank quantity. For excess, a manual Bill of Entry with approval must be filed; for short quantity, the Warehouse Bill of Entry must be amended before filing the Ex-Bond Bill of Entry following a prescribed five-step administrative procedure culminating in regrant of Out Of Charge and immediate effect as a standing order.

Customs EDI rollout deferment; manual processing continues pending e-payment and bank authorization issues at affected stations.
Implementation of ICES 1.5 at specified Land Customs Stations is deferred because banks have not completed authorizations for e-payment and the e-payment facility is not available; consequently, manual filing and processing of bills of entry and shipping bills will continue at the affected stations and Facility No. 12/2019 is amended to that extent.

Container handling in bonded warehouses permitted to enable statutory labelling; repacking into mono and outer cartons allowed.
Repacking imported Bottled in Origin alcoholic beverages by removing the original shipper's carton for statutory labelling and placing bottles into mono cartons and outer cartons is not a manufacturing or processing operation and thus cannot be authorised under manufacture/processing provisions; however, such dealing with containers to prevent loss, deterioration or damage is permissible in public and private bonded warehouses under the Customs Act's container management allowance.

Project Import Module mandates electronic project registration, PI bond linkage, and filing of import declarations under the PI scheme.
Project Imports will be processed through a new ICES Project Import Module: projects are registered in the LIC role and approved in APR to generate a 10 digit project number, registration requires entry of all imported items with quantity and CIF value and mandatory PI bond details, PI bonds are a new national provisional bond usable at any port, BES must be filed with scheme code PI quoting project item serials and project number, item wise bond debits and a project ledger will be maintained, and finalization and bond re crediting will use FAO and EDC role functions.

Risk Management System extended to exports and imports; prior standing orders and facility instructions must be followed.
Implementation of the Risk Management System (RMS) for exports and imports is instituted and officers are directed that the procedural instructions in Standing Order No. 03/2019 and Standing Order No. 04/2019, as well as Facility guidance, must be followed at customs stations where RMS has been made operational, aligning local administration with the RMS framework for risk profiling and examination selection.

Recovery of drawback for unrealized export proceeds may proceed ex parte after offered personal hearing and documentation deadline.
Recovery of drawback is being pursued for exporters who failed to submit Bank Realization Certificates or negative statements evidencing realization of export proceeds; Show Cause Notices under Rule 16A were issued and defaulting exporters listed in an annexure are invited for personal hearing and document submission within the prescribed period. Failure to appear or produce proof will result in ex parte Orders-in-Original and initiation of revenue recovery, while exporters with existing proof are directed to submit copies to avoid coercive action.

Refund of IGST on imports: specialized agencies can claim refunds under Section 55 and customs will operationalise the mechanism.
Refund of IGST on imported goods by specialised agencies is to be operationalised by customs field formations pursuant to the refund framework under Section 55 of the CGST Act and related rate notifications. Specialised agencies paying IGST at import are eligible to claim refunds upon production of certification that goods are for official use, and customs formations must implement this mechanism as a standing order.

Re-import exemption clarification: re-imported exhibition or consignment goods not subject to integrated tax where no supply occurred.
Re-importation of goods sent abroad for exhibition or on consignment is not a supply where no consideration existed at export, and therefore not a zero-rated supply; no LUT/bond is required for that outward movement, and because no integrated tax was payable at export, the customs condition demanding integrated tax payment on re-import to claim exemption does not apply-such re-imports should be classified under the residuary customs entry instead.

Refund of IGST on imports enabled; customs to process refunds for specialized agencies under prescribed certification and parity mechanism.
Customs field formations are to provide refund of IGST paid on import of goods by specialized agencies notified under the refund provisions, using the refund framework under Section 55 of the CGST Act and the notification-based certification requirement that goods and services are used for official purposes, consistent with the parity principle in the Customs Tariff Act.

Customs bonded transshipment permission grants airline custodian rights subject to bond security and compliance controls
M/S Inter Globe Aviation Limited is approved as custodian for Customs bonded transshipment cargo to/from Jaipur Airport under Section 45(1) of the Customs Act, subject to Goods Imported (Conditions of Transshipment) Regulations and specified CBEC circulars. Conditions include execution of a bond and bank guarantee, separate palletisation and international marking, separate IGM manifestation, Customs supervision and escort for movements, EGM certification and pre alerting destination Customs, storage within designated Customs areas, liability for loss or damage, monthly reporting, and penalties including demand of FOB value and bond enforcement for failure to return endorsed EGM within the prescribed period.