Electronic sealing implementation deferred; stakeholders must report operational difficulties and treat the decision as standing order.
Implementation of electronic sealing requirements for deposit in and removal of goods from Customs bonded warehouses is deferred in response to representations from e-seal vendors. Stakeholders are notified of the deferral, invited to communicate operational difficulties to the Board, and instructed to treat actions under this Public Notice as a Standing Order for officers and staff.

Provisional assessment: allow provisional clearance on photocopied COOC subject to bond or undertaking and prescribed security.
Importers unable to produce original Country of Origin Certificates may obtain provisional clearance based on photocopies or electronic copies under Section 18, subject to furnishing a Bond or Undertaking and providing security as prescribed by importer class and goods category; eligible categories may be exempted from security while others must furnish partial or full security, and Undertakings must be replaced by proper Bonds by the date specified in the Board circular.

En bloc rail movement: Extended Port Gate designation allows CONCOR-led transshipment and Customs OOC at ICD Tarapur.
Procedure designates ICD Tarapur as an Extended Port Gate for en bloc rail movement of DPD-DPD import containers from JNPT with CONCOR as service provider for trans-shipment; specified Customs officers at ICD Tarapur will perform JNCH ICES Gate-in/Gate-Out functions and, where RMS selection requires inspection, will conduct examination, re-seal containers and grant Out of Charge (OOC); Port Terminals must provide Train Loading Summaries, gate officers must verify seals on entry, and CONCOR and ICD Tarapur must comply with scanning, trans-shipment, custodial, tariff, bonding and reporting obligations.

Customs acceptance of self certified PTA/FTA certificates allows deferred submission of originals after lockdown for DPD and AEO importers.
Customs clearance for DPD and AEO importers is permitted on the basis of self certified PTA/FTA certificates where originals cannot be furnished due to the COVID 19 lockdown; the requirement to submit original PTA/FTA certificates within fifteen days of clearance is relaxed and replaced by a deadline of fifteen days after the end of the government declared lockdown, with administrative contact provided for difficulties and the notice treated as a standing order for staff.

Additional place approval for loading/unloading under Customs Act enables COVID-19 facilitation, subject to customs supervision.
Approval is granted under Section 8(a) of the Customs Act for an Integrated Centralized Parking Zone at Nhava-Sheva to be used for unloading and loading of import and export goods as a COVID-19 facilitation measure, subject to the Customs Act, related rules and instructions of the Government and the Commissioner of Customs, and to be operated under port administration control and supervision.

Online SEZ container movement approvals replace physical collection through registered-email applications, electronic verification, and terminal release checks.
Online applications for approval to move SEZ cargo containers from port terminals to SEZ or FTWZ premises must be sent through a registered entity-based email address with scanned SEZ Bill of Entry and identity authorisation. After verification against SEZ online-system details, transshipment approval is entered in ICES 1.5 and approval-order copies are distributed electronically. A printed approval order must be produced at the terminal, where cargo, container, and seal particulars are checked before release is endorsed in ICES 1.5.

Provisional assessment under Section 18 permits clearance on photocopy COOC with bond or undertaking and prescribed security.
Provisional assessment permits clearance against photocopies of Country of Origin Certificates when originals cannot be produced due to COVID-19, contingent on submission of a Bond or Undertaking and provision of security differing by importer class. Certain classes (status holders, previously compliant importers, specified manufacturers and institutional users of essential goods) receive nil or reduced security; others face higher security. The Undertaking must be replaced by a proper Bond within the prescribed period and records of relaxations are to be maintained; importers may provide bank guarantees or revenue deposits as security.

In-bonding relaxation permits electronic undertakings and online issuance of bond/job numbers pending formal bond replacement.
Temporary relaxation allows an electronic undertaking in lieu of a physically submitted bond for goods under a Warehouse Bill of Entry: the IEC holder's signed request and supporting documents (Space Certificate, Warehouse Bill of Entry copy, IEC registration and ID proof, and transit insurance where required) must be emailed to the designated bond officer, who will generate an Into-Bond/Job Number and notify the importer; TA/STA will assign the bond number in the system and maintain a register to monitor replacement of the undertaking with a proper bond.

Online filing of import/export manifests permitted temporarily; hard-copy submission required after lockdown and for manual amendments.
Shipping Lines may temporarily file Import General Manifest (IGM) and Export General Manifest (EGM) only through online mode to reduce physical interaction; they must furnish an undertaking to the Import Noting Section to submit the hard copy within fifteen days after withdrawal of lockdown measures and must provide hard copy during the temporary period if required to carry out any manual amendment.

Automated clearance for import Bills of Entry enables electronic release after customs verification and payment confirmation.
Automated clearance of import Bills of Entry will be implemented at all ICES locations where RMS is enabled. Designated Customs officers will conduct Customs Compliance Verification even if duty payment is pending; after CCV is recorded as complete by the proper officer and payment is confirmed, the ICES will electronically clear the Bill of Entry. Detailed ICES changes will be issued by DG Systems and the notice's directions shall operate as a standing order for officers and staff.

Priority processing of refunds and drawback claims to expedite disposal and provide immediate relief to business entities.
A Special Refund and Drawback Disposal Drive mandates priority processing and expedited disposal of all pending Customs refund and drawback claims to provide immediate relief to business entities, particularly MSMEs, while requiring due diligence and adherence to applicable legal provisions. Principal Chief Commissioners/Chief Commissioners must monitor daily, guide officers to maximize disposals, use email communication for facilitation, and review deficiency memos to consider refunds or drawbacks on merit.

In-bonding of warehoused cargo requires an IEC holder-signed undertaking or request through registered email channels.
Importers or customs brokers seeking in-bonding of cargo covered by Warehouse Bills of Entry must submit a request letter or undertaking signed by the IEC holder on the business letterhead, in the prescribed form. The submission must be sent from the importer's or customs broker's registered email address to a designated official email address. Other requirements governing the in-bonding procedure remain unchanged.

Skeletal staffing for refund section maintains customs refund processing under existing pandemic trade facility directives.
The Refund section is added to the customs units authorised to operate with skeletal staff under existing trade facility directives, and shall function on the same procedural terms to preserve essential refund-processing while minimising personnel presence; stakeholders may report difficulties to the Commissioner of Customs.

Essential customs services: refund processing to continue with skeletal staff under COVID 19 operational directions; report difficulties to commissioner.
The customs Refund Section is directed to operate with skeletal staff under the COVID 19 measures, aligning its functioning with the directions in Trade Facility No. 09/2020; sections essential for cargo clearance were already ordered to discharge critical functions with minimal personnel, and stakeholders must report any difficulties to the Commissioner of Customs.

Customs bond relaxation permits undertakings to expedite clearance during lockdown, subject to replacement and recordkeeping requirements.
Temporary relaxation permits undertakings in place of prescribed Customs bonds to expedite clearance during the lockdown, subject to conditions including replacement of the undertaking with a proper bond within the stipulated period and maintenance of records by Customs formations for all cases of relaxation.

Extended port gate clearance enables en bloc rail evacuation of import containers under customs verification and custodian controls.
ICD Mulund is declared an Extended Port Gate for DPD-DPD container clearances, with CONCOR providing rail trans-shipment, handling and delivery services. Containers enter ICD Mulund on verification of the Train Loading Summary, container number and seal integrity. Risk Management System-selected containers are inspected or examined at ICD Mulund and re-sealed, with specified Customs officers authorised to grant Out of Charge as an exception. Importers obtain delivery against the Bill of Entry, Out of Charge copy and ICD gate pass, while CONCOR acts as custodian and must facilitate verification, examination, scanning controls and timely delivery.

Temporary online filing of IGM/EGM permitted, subject to undertaking and post-lockdown hard copy submission, and manual submission if amendment needed.
Shipping Lines may temporarily file IGM/EGM exclusively online to reduce physical interaction, provided they furnish an undertaking to the Import Noting Section to submit hard copies within fifteen days after withdrawal of lockdown. The undertaking must also accept that hard copies may be required during the temporary period if manual amendment is necessary. Implementation issues should be reported to the Joint Commissioner of Customs, Import-I, NCH, Mumbai, and actions under the notice are to be treated as a Standing Order for officers.

Provisional assessment allowed on COOC photocopies, subject to bond or undertaking, specified security and later replacement by bond.
Importers unable to produce original Country of Origin Certificates may opt for provisional assessment under Section 18, permitting provisional clearance against photocopies of COOC subject to a Bond or Undertaking and specified security levels by importer class; undertakings must be replaced by formal bonds by the prescribed date and import sections must record all such relaxations, with Bank Guarantee or revenue deposit accepted as security options.

Relaxation of bond requirement: temporary acceptance of undertakings to expedite customs clearance for eligible importers during lockdown.
Customs formations may temporarily accept undertakings in lieu of prescribed bonds to expedite clearance during the COVID-19 lockdown for specified classes of importers (government/PSUs, manufacturer/actual user, AEOs, status holders, and warehouse users) until 30 April 2020. Undertakings must mirror bond content, be signed by the IEC holder and submitted from the registered IEC email, and commit to furnishing the proper notarised bond by 7 May 2020. Undertakings do not replace mandated security; security must be provided as required. Restrictions apply to movement and change of ownership of warehoused goods, and Commissioners may allow case-by-case relaxations with safeguards.

RoSCTL electronic scrips must be registered via DGFT and ownership verified before import duty payment; manual registration prohibited.
RoSCTL scrips are issued electronically to customs via the gateway and must be registered in the License Management module only when transmitted electronically from the issuing portal; manual registration is prohibited. The scrips are transferable and paperless, and ownership must be verified on the issuing portal when scrips are used for import duty payment. All checks and balances applicable to prior electronic export incentive scrips apply to RoSCTL scrips, and these procedures act as a standing order for officers and staff.