Labeling requirements: Imported food must carry prescribed label particulars and meet minimum remaining shelf life at import.
Imported food articles must satisfy labeling requirements verified by authorized officers at inspection, with labels showing product name, ingredient list in descending order, vegetarian/non vegetarian declaration, manufacturer and importer addresses, net weight or volume, batch/lot/code number, manufacturing month and year, a Best Before indication (or equivalent expressed in months), and nutritional information. Imported food must also retain at least sixty percent of its original shelf life at importation unless exempted by competent authority; trade parties must comply and report implementation difficulties to the Commissioner of Customs (Import).

Drawback claims procedure streamlined: mandatory documentation, deficiency cure, registration and verification ensure timely processing.
Prescribes a streamlined procedure for processing drawback claims under Section 74 by specifying mandatory documentary requirements, intake and preliminary scrutiny steps, issuance of Deficiency Memos and acknowledgements, registration upon compliance, time-bar consequences for failure to cure deficiencies, and post-registration verification including NPC/NOC or recovery-cell checks; allows substituted documents in genuine cases and sealed handover of NOC requests for outstation Customs Houses, with immediate effect and annexed templates for deficiency memo and acknowledgement.

Filing of Bill of Entry required for duty-exempt display and demonstration imports even where no customs duty is payable.
The notice directs that a Bill of Entry must be filed in terms of Section 46 for all imports cleared under Notification No 3/89 Customs (goods for display or demonstration), even where no customs duty is payable under that notification, and asks that implementation difficulties be reported to the issuing office.

Carnet de Passages duty-free import requires documented re-export and submission of shipping documentation for customs closure.
Vehicles temporarily imported duty free under the Carnet de Passages en Douane must be re-exported within carnet validity with Volet d'Entree and Volet de Sortie properly endorsed; Form X and the Carnet book are required on import, and re-export must be supported by a shipping bill and submission of shipping bill copy, bill of lading, mate receipt and original Volet de Sortie to the Carnet Section at the Unaccompanied Baggage Centre for centralized monitoring and file closure.

Centralized customs EDI migration mandates ICEGATE electronic filing, central document numbering and compliance with prescribed migration deadlines.
The migration to ICES v1.5 centralizes EDI operations at the CBEC National Data Centre and mandates ICEGATE as the principal filing channel for Bills of Entry, Shipping Bills and IGMs/EGMs, prohibiting submissions via physical media. Document numbers and licence debits will be assigned centrally, creating a common licence ledger and altering local serial continuity. The notice prescribes cut off deadlines for legacy filings to avoid re entry, electronic messaging of duty challans to banks with electronic confirmation, PAN based CHA registration verification, and reallocation of certain Service Centre functions to designated customs officers.

Drawback prohibition on exports to Nepal: exporters must declare origin on shipping bills and authorities will conduct random checks.
No drawback shall be allowed on goods exported to Nepal if those goods were imported into India from third countries. Exporters claiming drawback must declare on the shipping bill that goods destined for Nepal were not imported from third countries, and field formations shall undertake random verification to confirm the genuineness of such declarations. Public notices and standing orders are to be issued and implementation difficulties reported to the Board.

Factory stuffing permission now permitted for mixed shipments of incentivised and free goods under official supervision.
LoFSP will be issued to a manufacturer exporter who intends to export, in the same container, goods under Export Promotion Schemes together with Free Goods, provided the jurisdictional Central Excise authority supervises the stuffing and the exporter complies with other conditions laid down in existing Public Notices and departmental instructions; Public Notice No.27/2010 is amended accordingly.

Customs duty collection authorised bank branches now accept payments via EDI-enabled locations for trade use
Specified branches of Indian Bank are authorised to collect customs duty at identified EDI-enabled ICDs and the Air Cargo Complex in the Coimbatore Commissionerate, with each branch and its collection status listed; importers, exporters and CHAs are directed to use these authorised bank facilities for duty payments under the ICES electronic filing framework.

Direct Port Delivery facility expanded to approved importers, subject to eligibility, RMS filing, seal verification and reporting.
Facility authorises Direct Port Delivery to reputed regular importers, PSUs, Defence, government undertakings and EOUs on a selective basis, granted by the Commissioner of Customs on application. Eligibility requires regular importation through Cochin Port, an unblemished three year compliance record, no outstanding duty demands, and assessment of past performance. Operationally DPD applies to FCL containers under RMS or where no examination is required, requires pre arrival Bill of Entry filing and duty payment, seal verification and resealing by Customs when statutory sampling is needed, issuance of a printed signed Out Of Charge subject to seal verification, and transfer to CFS where reassessment or tampering occurs.

Completely Knocked Down units: concessional customs duty denied where pre-assembled engine, gearbox or transmission is imported within the unit.
Clarifies that the post-Budget definition of Completely Knocked Down (CKD) units has two independent disqualification criteria: a unit containing all necessary components remains a CKD for concessional duty, but any unit that contains a pre-assembled engine, gearbox or transmission, or a chassis/body with those components pre-installed at import, is disqualified from CKD treatment and attracts a higher basic customs duty. Standalone imports of pre-assembled engines, gearboxes or transmissions continue to receive the earlier concessional duty treatment.

Customs bottle seal issuance: advance allocation allowed with requisition, payment and certified gate verification for containers.
Customs bottle seals may be issued in advance upon payment and presentation of a requisition with container details: for direct delivery the Boarding Office will allot seals and certify the requisition with seal and dated signature, and gate personnel will verify seal numbers against that certified requisition; for CFS forwarding the respective CFS Export Superintendent will perform allotment and certification with similar gate verification. Separate registers at the Boarding Office and CFSs must record seal issue and balances with specified columns.

Import regulation for dual-use drugs: compliance with drug-control registration and case-by-case waiver procedures required, affecting clearance timelines.
Import regulation for drugs with dual usage and drug raw materials mandates compliance with registration and Chapter III provisions of the Drugs and Cosmetics Act; blanket exemptions under Schedule D are not available. Waivers of Form 10 registration may be granted only on application to the central drug authority and are examined case-by-case. Customs will strictly enforce the drug-control procedures following a transitional period to address clearance delays and supply disruptions.

Export restriction on Sona Masuri rice: consumer-packed exports allowed subject to packing, declaration, sampling and monitoring procedures.
Exports of Sona Masuri rice from Chennai Seaport are permitted only in consumer packs up to 10 kg, subject to a per-IEC quantity ceiling on self-declaration and within the prescribed export period. Customs procedure requires filing the shipping bill, presenting goods at an attached CFS, and drawing samples for laboratory quality testing before granting "Let Export". Earlier-presented goods are cleared first. The Deputy Commissioner (Docks) will monitor daily clearances, intensify oversight as aggregate exports approach the ceiling, issue a closure notice when the limit is exhausted, and publish daily updates on the Custom House website.

Bank AD Code accuracy required for guarantee data to auto-populate; procedure established for EDI helpdesk AD Code updates.
Importers and CHAs must provide the correct AD Code of the bank branch issuing a Bank Guarantee so bank particulars auto-populate from the ICES system. Where a registered AD Code does not appear in Import or Export menus, the CHA/Importer must approach the EDI helpdesk with a copy of the AD Code from ICEGATE, a requisition letter from the importer, and a bank letter; the EDI helpdesk TA will then enter the AD Code into both menus.

Factory stuffing permission procedures require verification of premises and NOC with willingness to depute officers for supervision.
Procedures require LoFSP applicants to submit verification reports confirming genuineness, existence and functioning of premises and availability of infrastructure for container stuffing, together with NOC/willingness from jurisdictional Central Excise authorities to depute officers to supervise stuffing; Annexures A-C provide prescribed formats for manufacturers, merchant exporters and supporting manufacturers and exporters/authorities are instructed to follow these formats to avoid delays.

Extension of time for using re-credited DEPB/Reward scrips for CVD (SAD) permits additional period to utilize re-credited credits.
Extension of the period for utilization of re-credited DEPB and Reward Scheme scrips to permit use of re-credited 4% CVD (SAD) refund amounts for payment of duty; the manual filing facility for Bills of Entry to utilize such re-credited amounts remains available and all other provisions of the earlier Public Notice continue unchanged. Trade is to report implementation difficulties to the concerned Deputy/Assistant Commissioners of Customs.

Direct Port Delivery for accredited importers allowed selectively; file Bill of Entry, pay duty, take delivery and clear containers within 24 hours.
Direct Port Delivery (DPD) is permitted selectively for ACP status importers upon application to the Commissioner; DPD requires filing RMS facilitated Bills of Entry, payment of duty, immediate readiness for delivery, presentation of original documents to the DPD officer at Ernakulam Wharf who issues an Out of Charge subject to seal verification by the Divisional Superintendent/Preventive Officer at ICTT Vallarpadom; damaged or tampered seals preclude DPD and such containers are sent to CFS. Importers must clear containers within 24 hours and submit monthly Annexure B reports.

Customs custodian appointment governs container handling, cargo storage, and transit operations at the notified container freight station.
M/s Container Corporation of India Ltd. is appointed as custodian of FCL/LCL containers, over-dimension and break-bulk cargo, imported goods received by road or rail, and export goods handled through its Container Freight Station at Majerhat, which is specified as a custom area. The CFS may also be used for storage and handling of Nepal and Bhutan cargo in transit for import and export. The appointment is made under section 45(1) of the Customs Act, 1962, effective from the date of the notice, initially for five years, subject to review and satisfaction of the Commissioner of Customs (Port).

Project import security: cash security replaced by bank guarantee requirement, renewable until proof of utilisation/installation is filed.
Cash security under Project Import Regulations is discontinued; a bank guarantee equivalent to two percent of the CIF value, subject to a cap, must be furnished on project contract registration and supported by an undertaking to renew it until contract finalisation. Renewal need not continue after a short period following submission of proof of utilisation or installation from the jurisdictional central excise or other specified authority. Exemption for Government departments and public sector undertakings remains unchanged.

Central excise and customs amendments: revised duty rates and a new self-assessment framework with valuation and credit changes.
Immediate-effect notifications implement Finance Bill, 2011 proposals for Customs and Central Excise: a 10% standard central excise rate for non-POL goods and merit rate increase to 5%; commodity-specific changes for cement, garments, vehicles and precious metals; withdrawal of many exemptions replaced by a 1% nominal levy (no Cenvat credit) or a 5% concessional/tariff rate; broad amendments to Cenvat Credit Rules clarifying inputs and input services, limiting ship breaking credit and tightening reversals; re-drafted recovery, interest and penalty rules including an inserted first charge on defaulters' property; customs reforms include fused lower duty slabs to 2.5%, valuation changes for packaged software, new export/import duty adjustments, and introduction of a trust based self-assessment regime with accompanying procedural and electronic filing changes.