Paperless Processing of Regulatory Licences: PGAs to upload LPCOs and beneficiary uploads will be deactivated.
PGAs must upload digitally signed Licenses/Permits/Certificates/Other Authorizations onto the eSANCHIT platform; beneficiaries will be deactivated from uploading previously issued LPCOs from the cut off date. PGAs are required to upload LPCOs issued during the prior fifteen day window and may upload earlier LPCOs to enable beneficiary use. PGAs must communicate via ICEGATE registered email addresses and ensure beneficiary registration, relying on Board guidance for an auto registration process permitting limited eSANCHIT communication without digital signatures.

Private bonded warehouse permissions under Section 65: integrated application, recordkeeping, bond format, and operational duty rules.
Prescribes a unified application and procedural framework for private bonded warehouses and manufacturing under Section 65 of the Customs Act, 1962, integrating approvals under Section 58 and Section 65, mandating specified recordkeeping (Annexure B), a triple duty bond format (Annexure C) under Section 59, designation of the jurisdictional Commissioner as single authority, and operational rules allowing duty free import of inputs, zero rating on exports, duty on domestic clearance, and detailed security, fire safety and IT compliance requirements.

Export obligation monitoring requires payment of duty with interest and bond recovery when discharge proof is not produced post-expiry.
License holders under EPCG and Advance Authorization must produce EODC within prescribed periods; failure to discharge block-wise export obligations renders the proportional duty on the unfulfilled portion, with interest, immediately payable and recoverable. Customs may enforce bonds, bank guarantees or corporate guarantees, detain and sell goods under customs control, and issue simple notices for proof of discharge; matters where a licensee has applied to the granting authority for EODC may be kept in abeyance, but absent proof recovery action must be initiated without awaiting adjudication.

Electronic Data Interchange mandates electronic customs filing at notified land customs stations, altering import and export clearance procedures.
ICES 1.5 implementation requires that all statutory import and export declarations and documents at the named Land Customs Stations be filed and processed electronically through the Electronic Data Interchange (EDI) system, with the Facility No. 07/2018 procedures applying mutatis mutandis and adherence to the prescribed Standard Operating Procedure for electronic clearance.

eSANCHIT paperless LPCO uploads by PGAs: beneficiaries blocked from self upload from 01/08/2019; ensure correct ICEGATE email registration.
PGAs must upload digitally signed Licenses/Permits/Certificates/Other Authorizations (LPCOs) to eSANCHIT via SWIFT at ICES locations; 16 additional PGAs have been added, raising the total to 43. Beneficiaries are barred from uploading previously issued LPCOs from 01/08/2019; PGAs must upload LPCOs issued in the 15 days before that date and may upload older LPCOs. PGAs will communicate LPCO notifications and IRNs to ICEGATE registered email addresses, and beneficiaries should ensure correct ICEGATE email registration.

Nodal office designation requires UIN and SBY refund applications be filed with the mapped division and processed by mapped officers.
Specified Division and Range are designated as the nodal office for uploading reports and receiving refund applications under Seva Bhoj Yojana and for UIN entities; each UIN must be mapped to a Zone Commissionerate Division Range in the CBIC GST application so officers handling refunds are assigned appropriate permissions irrespective of their branch, and all SBY and UIN refund applications must be filed with the Himayatnagar Division immediately until further orders.

Entity registration as Authorised Sea Carrier requires ICEGATE approval and advance electronic manifests under new sea cargo rules.
The notice requires Indian entities representing vessel masters to register as Authorised Sea Carriers and their agents as Authorised Sea Agents via ICEGATE; ASCs/ASAs must file electronic Arrival and Departure Manifests in advance. Exporters using e-Seal must file a Customs Inland Manifest (CIM) before goods leave their premises, listing vehicle, container and e-Seal details and quoting Shipping Bill numbers. Applications on ICEGATE route to ICES for jurisdictional approval, and CIM data will be shared with RMS with PREV_OFF verification at port gates.

Warehousing extensions and enforcement: delegated bond functions now centralised to import commissionerate for notices and disposals.
ACC Import Commissionerate at New Customs House is delegated all bond-related functions: granting warehousing period extensions, deciding relinquishment of title requests, receiving monthly warehouse stock returns for accountal, issuing initial and follow-up notices for time-expired goods requiring payment and reply, taking immediate action on failure to reply including steps for disposal without further reference, and forwarding disposal proposals to the commissionerate administratively responsible for the warehouse. The Bond Section will be managed by Assistant Commissioner (EPMC) supervised by Joint Commissioner (EPMC).

Empanelment of chartered engineers requires advisory valuation reports and annual self appraisals, noncompliance may lead to panel removal.
Empanelment of chartered engineers is authorised for examination and valuation of second hand machinery at Tuticorin Port; empanelment is valid one year and reviewed thereafter. Empanelled engineers must prepare valuation reports in accordance with CBIC circulars, submit a yearly Self Appraisal Report by 30 April detailing machinery examined and values appraised, and may be removed from the panel for late submission or involvement in customs classification/valuation offences. Certificates by empanelled engineers are advisory and service charges are borne by importers.

Export shed operating hours updated to a restricted window; freight officers remain available round the clock for export clearance.
Timings for receipt of goods in the export shed are revised to a specified evening window, with exporters requested to present consignments within that period to ensure expeditious clearance. Export Freight Officers will remain continuously available to clear shipments and a minimum officer strength will be maintained round the clock; additional officer deployment requests from trade will be considered. The Central Registration Unit will operate during regular daytime working hours, while out of hours appraisement by Export Shed officers is reserved for authorised economic operators, recognised exporters and perishable consignments.

IGST refund controls: risk-based examinations may be tapered where prior inspections show no irregularity.
The Board reiterates that 100% physical examination of consignments for exporters flagged as risky is a preventive measure against fraudulent IGST refunds but will be gradually relaxed where prior examinations disclosed no irregularity. RMCC shall use field feedback to re-evaluate risk assessments, taper down the percentage of physical examinations accordingly, and insert suitable system alerts; field formations should report any difficulties to the Board.

Supply exemption: goods sent for exhibition or consignment are not treated as supply or zero rated for reimport.
The Board clarifies that sending goods out of India for exhibition or on consignment does not constitute a supply and therefore is not a zero rated supply; no LUT or bond is required for that outward movement. Consequently, the requirement in Serial No. 1(d) of Notification No. 45/2017 to pay integrated tax at re import is inapplicable, and such re imports should fall under the residuary Serial No. 5 entry of the Notification, including cases involving related persons or unaccepted consignments, subject to the prescribed return period.

DPD-CFS movement requires Out of Charge at port before release, with storage confined to segregated de notified CFS areas.
Movement of containers under the DPD-CFS mode to CFSs at other ports is allowed only after obtaining Out-of-Charge (OOC) at the port/terminal of arrival; port terminals must verify OOC before release. Containers held for examination remain at the port until OOC is granted. After OOC, cleared containers may be transported to consignees or CFSs but must be stored in segregated non customs (de notified) areas separate from customs notified CFS zones. Entry into customs areas at other ports requires transshipment procedures. ICDs providing support must earmark separate de notified storage with distinct access.

Transit pass requirement for boulder stone exports mandates submission, defacement, and post verification with penalties for discrepancies.
Exporters must submit a copy of the Transit Pass/Challan issued by the relevant State Government department prior to export of boulder stone through any Land Customs Station; Customs officers shall deface the document with sign and seal as a token of perusal without confirming authenticity. Random post verification with issuing State departments or District Councils should be carried out to confirm legal origin, and discrepancies must lead to action under the Customs Act, 1962.

Partial crediting of re-export bonds allows incremental release of bond and bank guarantee amounts upon officer approval.
ICES provides a "Partial Credit of RE Bond" option whereby a job with RE Bond number, Bill of Entry and Shipping Bill details and specified bond/BG amounts is created and submitted; the job is routed to the Dy/Asst Commissioner (AC Bonds) in the ACB role who may approve, reject, or return it, and upon approval the indicated bond and bank guarantee amounts are credited.

eSANCHIT paperless LPCO uploads: beneficiaries barred from self-upload from 01.08.2019; PGAs must upload recent LPCOs.
Beneficiary self-uploading of previously issued LPCOs via eSANCHIT will be deactivated from 01.08.2019; PGAs must upload LPCOs they issued during the 15 day period before that cut off and may upload earlier LPCOs to enable beneficiary use. PGAs will communicate LPCO issuances and IRNs to beneficiaries through email addresses registered in ICEGATE, and beneficiaries must ensure correct email registration since an auto registration option based on GST email IDs exists for limited eSANCHIT purposes.

Waiver of Late Filing Penalty for Bills of Entry due to ICEGATE outage; affected filings exempted pending verification.
A general waiver of penalty for late presentation of Bills of Entry is provided where ICEGATE non functioning impeded IRN generation; affected consignments with IGMs filed during the outage and Bills of Entry within the affected dates will not be charged late fees, with waivers processed by the respective Deputy/Assistant Commissioners. For filings delayed beyond the remedial date, brokers or importers must submit Job Numbers, screenshots, or ICEGATE messages as evidence for consideration on merits by the Deputy/Assistant Commissioners.

Late filing exemption for bills of entry granted after electronic document portal failures, with waivers processed by local commissioners.
No late-filing charges will be imposed for Bills of Entry affected by e-sanchit portal failures that prevented generation of Image Reference Numbers; consignments with entry inward dates 15-16 July and Bills of Entry dated 16-17 July qualify, and waivers will be processed directly by the respective Deputy/Assistant Commissioners as a trade-facilitation measure.

Late filing exemption for Bills of Entry granted after portal failures; waivers subject to documentary evidence and officer discretion.
Exemption from late filing charges is granted for Bills of Entry delayed by e Sanchit/ICEGATE portal failures on the specified dates; affected consignments within the stated entry inward and Bill of Entry date ranges will have charges waived by the respective Deputy/Assistant Commissioners. For Bills of Entry filed after the specified period, Customs Brokers or importers must submit evidence (job numbers, screenshots, ICEGATE messages) showing attempted submission; such waivers will be considered on merits by the respective DC/AC, and ongoing difficulties should be reported to the Additional Commissioner (Import).

Disposal of seized Muriate of Potash: require grade inspection and restrict auctions to fertilizer and mixture manufacturers.
Seized MoP must be inspected to determine Standard Grade or Non-Standard Grade by CFQCTI/regional labs or State competent authority. Standard grade MoP shall be disposed via e auction restricted to Fertilizer Manufacturers, Mixture Manufacturers and agricultural research institutions. Non standard grade MoP shall be sold only to Fertilizer Mixture Manufacturers for use as raw material for NPK mixtures; disposal to industrial units is not permissible under the Fertilizer Control Order 1985. Auction notices and final disposal orders must be endorsed to the Department of Fertilizers and the Department of Agriculture, and no parallel investigations should be pending before disposal.