Filing suspension of Bills of Entry until ICES update; exporters must monitor duties and collect amended export levies manually.
Electronic filing of Bills of Entry is suspended from 20:00 hours on Budget presentation day until ICES tariff and notification directories are updated; Section 48 approvals are also suspended while other ICEGATE services and officer functions continue. Shipping Bills continue to be processed, but where export duties or cesses change in the Budget, export levies on Shipping Bills granted Let Export after the Budget must be collected manually until directory updates are made. Field formations must track prior Bills of Entry for duty changes before granting Out of Charge. The notice functions as a standing order and stakeholders should schedule clearances accordingly.

Faceless assessment: mandatory e Sanchit document uploads and reassessment must provide opportunity to be heard orally.
Re-assessment under faceless assessment must comply with Section 17(4)-(5) of the Customs Act: queries are to be raised via the ICES module, consolidated where possible, and upon re-assessment the importer must be afforded an opportunity to respond in writing or by video conferencing before changes to classification, valuation, or notification applicability are made; if the importer objects, the proper officer must issue a speaking order. Supporting documents for specified tariff items must be mandatorily uploaded in e Sanchit with prescribed document codes and IRN declaration, and BEs lacking required codes will be disallowed.

Bills of Entry filing suspension during ICES budget updates accompanies continued export assessment and manual collection of changed export levies.
Budget-related updation of the ICES notification and tariff directories requires a temporary suspension of filing of Bills of Entry and section 48 approvals from 20:00 hours on 1 February 2021 until ICES incorporates all budgetary changes. Other ICEGATE services and ICES officer functions remain operational, while Shipping Bill filing and assessment continue and changed export levies are manually collected until directory updates take effect.

PGA e-SANCHIT paperless processing: PGAs must upload LPCOs; beneficiaries must register ICEGATE e-mails for receipt and viewing.
PGAs must upload digitally signed Licences/Permits/Certificates/Other Authorizations (LPCOs) to e-SANCHIT; beneficiaries and brokers are barred from uploading previously issued LPCOs. PGAs will communicate LPCO issuance and IRNs via ICEGATE-registered e-mails; simplified ICEGATE auto-registration (using GST-provided e-mails) is available for limited e-SANCHIT functions without digital signatures. Supporting documents for duty exemption claims or CCR compliance must be uploaded in e-SANCHIT with Bills of Entry from 15.01.2021. An annexure maps document names to document and PGA codes.

Mandatory uploading and BE tagging of specified documents in e Sanchit; IRNs must be quoted and item level doc codes used.
Uploading a document to e Sanchit to obtain an IRN is only the first step; the IRN must be quoted in the BE and any document added after BE filing must be attached to the BE by way of a BE amendment. Document codes for mandatory documents must be given at item level corresponding to tariff items. Certain documents must be uploaded by the relevant PGA and importers registered on ICEGATE must include received PGA IRNs in the BE; where a mandatory doc is inapplicable the importer must declare a REM statement in the BE explaining inapplicability.

e Sanchit uploads must have IRNs quoted in the Bill of Entry; item level tagging and PGA uploads required.
Uploading documents to e Sanchit to obtain IRNs is only the first step: importers must quote IRNs in the Bill of Entry and, if documents are added after filing, attach them by way of a BE amendment (no officer approval required). Mandatory document codes must be given at item level corresponding to tariff items. Certain documents will be uploaded only by designated PGAs (listed in Annexure II); importers should obtain simplified ICEGATE registration to receive system generated IRN notifications. Where a mandatory doc code is not applicable, the importer must declare REM with the doc code and reasons in the BE Statement table.

ICES budget updation temporarily suspends Bills of Entry filing while preserving other electronic customs services and export assessment.
Following presentation of the Union Budget, filing of Bills of Entry is unavailable from 20:00 hours on 1 February 2021 until ICES changes are updated, and Section 48 approvals are stopped during that period. Other ICEGATE services continue. Shipping Bill filing and assessment remain operational; where export levies change, applicable levies must be manually collected until directory changes are made online. Prior Bills of Entry require verification for changes in duty liability before out-of-charge.

Import documentation: Mandatory e Sanchit upload and IRN declaration; drug consignments require label upload and undertaking.
Uploading specified documents to e Sanchit and declaring their IRN numbers in the Bill of Entry is mandatory from 15.01.2021 for listed CTHs; the annexure prescribes CTH-to doc code mappings and system checks will prevent BES filing without required codes. For items requiring Drug Controller clearance, the Label of Consignment must be uploaded, IRN declared in Supporting Documents and the undertaking code DC007 entered in the Statement table confirming packaging integrity.

Mandatory uploading on e Sanchit: upload documents, quote IRNs in the BE, and use REM statements for valid exceptions.
Importers must upload mandatory documents on e Sanchit and quote the resulting IRNs in the corresponding BE; documents added after BE filing must be attached to the BE via a DE amendment (no officer approval required). Document codes for mandatory documents must be entered at item level. Certain mandatory documents will be uploaded only by designated PGAs and importers registered on ICEGATE will receive system IRN notifications which must be included in the BE. If a mandatory doc code is not applicable, the importer must declare the omission using Statement Type REM, Statement Code of the omitted doc, and Statement Text explaining the reason.

MSME AEO accreditation receives simplified eligibility, documentation, security verification, processing timelines, and bank guarantee requirements.
MSME applicants holding a valid MSME certificate may seek AEO T1 and T2 accreditation under relaxed eligibility, compliance, security and documentation requirements. Business activity and legal and financial compliance are assessed over two preceding financial years, while the document-handling threshold is reduced. AEO T1 and T2 applications use rationalised MSME Annexures 1 and 2, with AEO T2 applicants additionally completing MSME Annexure 3 for minimum safety and security criteria. Complete applications receive priority processing, and bank guarantee requirements are reduced.

Customs transit sealing requirement mandates RFID or ECTS seals for Nepal bound containers, replacing one time bottle seals for enhanced monitoring.
Transit of Nepal bound containers requires submission of a prescribed Check List and supporting documents, and containers must be sealed with RFID or ECTS seals (Customs One Time Bottle Seals prohibited). The Preventive Officer will verify container details, affix the approved seal supplied by the Nepal importer/agent, record verification in the system and pass the CTD for 'Out of Charge.' RFID vendors were procured on an L1 basis with M/s Warner Industries selected; costs of seals are borne by Nepal importers/CHAs.

Mandatory e Sanchit uploads and IRN declaration required for specified imports; label upload and undertaking mandatory for drug/cosmetic consignments.
Importers, exporters and brokers must upload prescribed documents to e Sanchit and declare IRN numbers or document codes in the Bill of Entry for listed CTHs; the system will disallow filing BEs for applicable CTHs without these mandatory documents. For items requiring Drug Controller clearance, upload of the consignment label and declaration of its IRN in the supplementary documents table is mandatory, together with the codified undertaking (statement type Actual Undertaking UTG, statement code DC007) in the Statement Table confirming packaging integrity.

Cost recovery charges: uniform rules for staffing, quarterly payment, and benchmarked exemption procedure for customs facilities.
Guidelines set a unified regime for posting customs staff on cost recovery basis and for collection, exemption, and withdrawal of cost recovery charges: applicability to facilities notified after 26 June 2002 (with exceptions); defined staffing norms by facility; creation/continuation of posts with one-year initial validity and DGHRD processing; quarterly advance payment at a uniform rate of 1.85 times monthly average post cost plus allowances; delayed payment tolerances with interest; exemption eligibility tied to Department of Expenditure permission and meeting prescribed performance benchmarks, with exemptions effective prospectively from the fourth month and subject to monitoring and possible withdrawal.

Mandatory upload of drug consignment labels and IRN in e Sanchit required for specified imports; BE filing blocked otherwise.
Importers and customs brokers must upload prescribed supporting documents to e Sanchit and declare the documents' IRN numbers in the Bill of Entry; the EDI system will block filing of Bills of Entry for specified CTHs unless the mandated document codes and IRN details are provided. For goods requiring Drug Controller clearance, the Label of Consignment (doc code 0110DC) must be uploaded, its IRN declared in the Supp Docs table, and a codified undertaking (statement code 0110DC) confirming intact packaging and non deterioration must be declared in the Statement Table.

Customs ICES e-Sanchit: Mandatory upload of specified import documents and IRN declaration; label and undertaking required for drug items.
Uploading specified supporting documents to e-Sanchit and declaring their IRN numbers in the Bill of Entry is mandatory for listed CTHs w.e.f. 15.01.2021; the ICES system will disallow filing of Bills of Entry for applicable CTHs unless the prescribed document codes and IRN details are provided. For items requiring Drug Controller clearance, the Label of Consignment must be uploaded and the codified undertaking (UTG DC007) declared in the Bill of Entry.

No Bill of Coastal Goods required for purely coastal vessels; coastal manifest rules apply at EXIM berths.
Filing of a Bill of Coastal Goods is not required for vessels carrying exclusively coastal goods; such vessels are exempted under Notification No. 56/2016, and where coastal goods are handled at EXIM berths a coastal arrival and departure manifest must be filed under Notification No. 57/2016, with masters or agents submitting the prescribed manifests for unloaded, carried-forward, or loaded goods.

Waiver of bank guarantee extended for carriers transhipping EXIM cargo via Sri Lanka and Bangladesh, subject to existing eligibility criteria.
Waiver of Bank Guarantee is extended for carriers undertaking transhipment of EXIM containers through Sri Lanka and Bangladesh, applying the waiver conditions of Circular No.45/2005: carriers meeting the volume-based eligibility qualify for exemption, and jurisdictional Commissioners may exempt lower-volume carriers with good track records; the relief applies across modes of carriage and to shipping lines, ICDs, CFSs and other carriers.

MSME AEO accreditation: reduced eligibility thresholds, simplified annexures, faster processing, and lower bank guarantee requirements.
MSME applicants with a valid MSME certificate receive relaxed AEO T1/T2 accreditation: document-handling threshold reduced to ten with minimum five per half-year, business activity period reduced to two years, legal/financial compliance period shortened to two years, annexures consolidated into MSME Annexure 1 (general compliance), Annexure 2 (legal, records, financial solvency) and Annexure 3 (security for T2 only), processing times shortened (T1: 15 working days; T2: 3 months), and bank guarantees reduced to 25% (T1) and 10% (T2) of non-AEO levels; continuous MSME certification must be maintained.

MSME AEO accreditation receives simplified eligibility, compliance, security documentation, faster processing and enhanced bank-guarantee concessions for T1 and T2 applicants.
MSME applicants for Authorised Economic Operator (AEO) T1 and T2 accreditation receive relaxed eligibility, compliance, security, documentation, processing and bank-guarantee requirements. Eligibility and legal and financial compliance periods are reduced to two financial years. Rationalised MSME Annexures 1 and 2 apply to T1 and T2 applicants, while MSME Annexure 3 sets consolidated safety and security criteria for T2 physical verification. Complete applications receive shortened processing timelines and priority processing. Applicants must hold a valid MSME certificate and approved entities must maintain continuous MSME status during AEO certification.

Draft survey-based quantity determination governs coal and coke clearance, with up to 2% shortage allowed and no pre-dispatch 100% weighment.
An independent draft survey report, jointly prepared by carrier and consignee and countersigned by a Customs Officer before discharge, shall be used to ascertain actual quantities of coal and coke and Customs duty recovered on that quantity; shortages up to 2% of the manifested quantity are allowed without penalty, while larger shortages require explanation and may attract penalty under Section 116. 100% weighment before dispatch is not required, and custodians may deliver cargo after OOC using weighbridges as needed.