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Circulars
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Facility of ‘Direct Port Delivery’ to Authorised Economic Operator (AEO)–reg.
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Direct Port Delivery for Authorised Economic Operator: expedited DPD permission granted, with applications processed promptly by AEO cell.
Direct Port Delivery is extended to all Authorised Economic Operators (Tier 1, Tier 2 and Tier 3). AEO certificate holders wishing to avail DPD must apply to the Commissioner of Customs (NS III), JNCH; applications will be processed by the AEO Cell and the competent authority's decision communicated to applicants within a short processing period. The expedited procedure applies to all AEO holders while the procedure for 100% EOUs continues under the earlier Facility and Public Notices.
Courier bond executed CCSPs
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Insurance requirement for CCSPs reduced to reflect average dwell time, easing bond obligations under HCCAR.
The amount of insurance CCSPs must provide under Regulation 5(1)(iii) of the Handling of Cargo in Customs Area Regulations should be calculated by reference to the average value of goods likely to be stored in the Customs area for a period of 10 days based on projected capacity, with the Commissioner of Customs empowered to specify amounts having regard to goods already insured by importers or exporters.
Guidelines on safety and security of premises where imported or export goods are loaded, unloaded, handled or stored
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Hazardous cargo storage distances defined: uniform separation requirements between hazardous goods, administrative buildings and general cargo to ensure safety.
A jointly recommended framework sets uniform separation distances for hazardous goods storage: explosives must be separated by 200 metres from administrative buildings, other hazardous goods by 30 metres from administrative buildings, and separation between hazardous and general cargo in port areas is governed by the IMDG Code. Land storage in container depots, CCSP areas and customs notified areas is governed by specific rules (e.g., Gas Cylinder Rules, Explosive Rules, Petroleum Rules), and specific rules override port rules in case of conflict.
Single Window Project-implementation of Risk based selectivity criteria for clearance of consignments related to Participating Government Agencies (PGAs)
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Risk-based selectivity for PGA NOCs streamlines consignment clearance by waiving NOCs for low-risk goods under SWIFT.
Implementation of a risk-based selectivity mechanism under SWIFT routes Bills of Entry to PGAs for NOCs, but the RMS will waive PGA NOC requirements for consignments assessed as low risk and display a waiver on the Bill of Entry; manual referral of such consignments is restricted except with Assistant/Deputy Commissioner approval, and the RMS will generate documentary and inspection instructions based on PGA delegation.
Instructions regarding implementation of Rules of Origin under Free/Preferential Trade Agreements and the verification of preferential Certificates of Origin
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Rules of Origin verification ensures Certificates of Origin authenticity and mandates procedural referral and documentation for checks.
Verification procedures under Rules of Origin permit checks where COO genuineness is doubted, origin accuracy is disputed, or on a random due diligence basis. Specimen seals/signatures circulated by partner countries are to be held locally with a designated JC/ADC custodian for comparison; absent specimens are referred to Director (ICD), CBEC. Other verification requests require Principal Commissioner/Commissioner approval and submission of the COO, invoice, Bill of Lading/Airway Bill and Annexed information. Provisional release of goods pending verification must follow the prescribed security procedure.
Examination/lnspection of goods under import without Delivery Order—reg.
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Inspection without Delivery Order allowed to expedite cargo clearance; release conditioned on subsequent production of Delivery Order.
Customs officers may inspect imported goods without insisting on a Delivery Order to reduce dwell time; importers and port authorities must present goods when registered for examination, and cargo will be released only after production of the Delivery Order.
Special Advance Authorization under para 4.04A of FTP 2015-20 in combination with All Industry Rates (AIRs) of Duty Drawback
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Special Advance Authorization combined with All Industry Rates enables streamlined duty drawback procedures for exporters.
Special Advance Authorization under para 4.04A of FTP 2015-20 may be issued in combination with All Industry Rates (AIRs) of Duty Drawback; CBEC circular and Customs and DGFT Notifications provide the detailed guidance and are available on the respective websites, and exporters should raise any operational difficulties with the Customs office.
Action Plan to reduce Litigations
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Customs litigation reduction: Department withdrew 165 pending appeals and published the case list for trade information.
The Department filed applications to withdraw pending customs appeals and has obtained orders withdrawing 162 appeals and three higher-court applications; a consolidated list of the withdrawn cases has been published and stakeholders are instructed to refer to that list and report any difficulties to the concerned departmental groups or sections.
Compliance of "Handling of Cargo in Customs Areas Regulations, 2009" by Port Terminals, CFSs, Shipping Lines and Transporters to reduce the dwell time for clearance of imported / export goods
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Handling of Cargo regulations require prompt evacuation of import containers and transparent service charges to cut dwell time.
Port Terminals, CFSs, Shipping Lines and Transporters are identified as Customs Cargo Service Providers required to comply with the Handling of Cargo in Customs Areas Regulations, 2009, providing adequate infrastructure, equipment and manpower for all container and cargo handling activities and to abide by the Act. Operational directives require early evacuation of import containers from port premises, advance vessel/cargo intimation, reporting of non-compliance for regulatory action, publication of schedules of charges, GPS tracking of trailers, provision of transport capacity, and implementation of ICES terminal gating for efficient gate operations.
Compliance of “Handling of Cargo in Customs Areas Regulations, 2009” by Port Terminals, CFSs, Shipping Lines and Transporters to reduce the dwell time for clearance of imported / export goods reg.
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Cargo handling compliance mandates prompt removal of import containers and transparent charges to reduce clearance dwell time.
Port Terminals, CFSs, Shipping Lines and Transporters, as Customs Cargo Service Providers, must comply with the Handling of Cargo in Customs Areas Regulations, 2009 by providing adequate infrastructure, manpower and facilities for container and cargo handling, removing imported containers from port premises within the prescribed timeframe, issuing advance intimation of vessel and cargo arrival, publishing schedules of charges, installing GPS on trailers, implementing ICES gate terminals and reporting deviations or Customs delays to designated officers for remedial action.
Delay in issuing of Sub Manifest Transshipment Permit (SMTP)
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Sub Manifest Transshipment Permit issuance: require SMTPs for rail bound ICD cargo without waiting for full vessel discharge to avoid delays.
Directs Customs to issue Sub Manifest Transshipment Permit (SMTP) for cargo destined to Inland Container Depots by rail without waiting for full vessel discharge, implementing an inter ministerial recommendation accepted by the Board, and requires field formations to take immediate steps to ensure there is no delay in granting SMTPs.
Entry of factory stuffed (including self sealed) export containers into port terminals prior to LEO
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Direct port entry for factory stuffed export containers enabled, allowing manufacturing units DPE subject to terminal processing facilities.
Customs Houses are advised to permit direct port entry of factory stuffed (including self-sealed) export containers of all manufacturing entities prior to grant of Let Export Order, subject to port terminals providing requisite facilities to process export documentation and handling increased container inflow; Customs should issue trade notices after consulting port authorities, building on existing direct-entry categories and prior AEO facilitation.
Introduction of Export Transhipment Module for movement of Exports Cargo from Port to Gateway Port in ICES
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Export transhipment module in ICES enables container movement to gateway ports with ETP permits and TP bond requirements.
The ICES Export Transhipment Module requires Transhippers to register a continuous TP Bond (with BG), file an ETP Application at the Service Centre after Stuffing Report, verify a generated checklist, and obtain preventive officer approval. A printed ETP Permit must accompany containers moving to the Gateway Port; bond/BG may be debited upon approval. Gateway Port preventive checks precede an Allowed for Shipment entry in ICES, after which the steamer agent files the EGM and Shipping Bills route to Drawback processing.
Guidelines regarding Provisional Assessment under Section 18 of the Customs Act, 1962
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Provisional assessment: importer must execute bond and provide bank guarantee or cash deposit; 20% deposit dispensed.
Section 18 provisional assessment requires the importer to execute a prescribed bond to undertake payment of any deficiency between provisional and final duty and to furnish security as the proper officer deems fit; the Board dispensed with the 20% deposit rule and limited acceptable security to a bank guarantee or cash deposit (no sureties). The Board rescinded the 2011 Regulations and issued a uniform schedule setting security levels by importer class and nature of import, computed on duty differential, with Commissioner discretion to reduce security where justified.
Training Plan for FSSAI Authorised Officers
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Delegation of food safety enforcement to customs officers requires regionally organised one-day training and coordination.
FSSAI delegated functions of an Authorised Officer to Customs officers and CBEC instructed Commissioners to coordinate with regional FSSAI offices to organise regionally delivered one day training. The programme instructs on SWIFT and risk management for import clearance, sampling and laboratory testing procedures, and labelling and packaging requirements, lists faculty allocations for Delhi, Mumbai, Chennai and Kolkata, identifies nodal FSSAI contacts, and annexes Customs locations mapped to nearest regional offices to facilitate training logistics.
Compliance of Standard Unit Quantity Code (UQC)
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Standard Unit Quantity Code compliance: waivers permitted for incompatible UQCs to prevent clearance delays and mis-declarations.
Compliance with the Standard Unit Quantity Code (UQC) is mandatory for Bills of Entry and Shipping Bills; declarations must include comprehensive descriptions to improve EDI data quality. Where statutory UQC is incompatible with trade practice or in MRP-based assessments, Group AC/DCs (non-RMS) and concerned ACs/DCs (RMS docks) are authorised to waive the prescribed UQC, while RMS docks must return bills to the assessment group if a UQC change is required, and trade must correctly declare UQC and full descriptions initially.
Procedure for Removal of EGM Error-reg.
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Removal of EGM LEO Error: Batch Officer may clear LEO errors on request after verification, other errors via EGM coordination.
The Batch Officer in the Export Shed will clear LEO Error (Error L) on a written request from the Airline/CHA after verifying shipping bill and EGM details in the EDI system; other EGM errors ('P' and 'H') will continue to be handled by the EGM Coordination Section.
Indirect Tax Dispute Resolution Scheme, 2016
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Indirect Tax Dispute Resolution Scheme: declaration halts appeal proceedings and prescribes forms and deposit reporting obligations.
The scheme permits appellants before the Commissioner (Appeals) to file a declaration in Form 1 with a Designated Authority (an officer not below Assistant Commissioner). The authority issues a Form 2 acknowledgement which halts appellate proceedings for sixty days. The declarant must deposit required sums within a fortnight and report deposits in Form 3 within seven days. The Designated Authority issues a discharge order in Form 4; the Commissioner matches the order and removes the appeal from pendency, but such removal carries no precedent value.
Classification of certain inorganic chemicals such as mono potassium phosphate, calcium nitrate, potassium magnesium phosphate as fertiliser
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Classification of inorganic chemicals: composition, not trade name, determines whether a product is treated as a fertiliser for tariff purposes.
The Board clarifies that mono potassium phosphate, calcium nitrate and potassium magnesium phosphate as single chemically defined compounds are classifiable under Chapter 28, but mixtures or salts in which those compounds are constituents are classifiable under the Chapter for fertiliser mixtures; trade name does not determine classification and assessment must be based on actual product composition.
To streamline the Boarding procedure
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Ship boarding procedures require agents to notify customs, present documents, obtain master feedback, and secure officer endorsement.
Steamer/Shipping Agents must notify the appropriate Customs officer in advance of berthing time and vessel particulars and keep all requisite documents ready for boarding scrutiny; the Master must complete the provided feedback form; Boarding Officers shall endorse commencement of operations by signing the Application for Entry Inward/Arrival Report immediately after boarding completion, and specified grievance contact points and a prohibition on offering compliments to officers are provided.

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