Import entitlement calculation limited to SION or Appendix 23 declaration, applied only to exports after the Public Notice.
The Directorate General of Foreign Trade clarifies that the restriction in Public Notice No. 52 (limiting fabric import by reference to actual utilization or SION quantity, whichever is lower) is effective only for exports on or after the Public Notice's issuance; Regional Authorities shall process pending cases accordingly and prior shipments should be considered under the SION and Appendix 23 Declaration methodology rather than the Public Notice formula.

Mandatory e-payment of taxes: taxpayers may use another person's account if the challan shows the taxpayer's PAN, and TDS/TCS counts as tax.
An assessee may effect mandatory electronic payment of tax from any other person's bank account provided the challan clearly records the assessee's Permanent Account Number (PAN); use of the assessee's own authorised-bank account is not required. Payment by a deductor by way of Tax Deducted at Source (TDS) or Tax Collected at Source (TCS) is treated as 'tax' for the purpose of the rules governing mandatory electronic payment, which permits payment via authorised-bank internet banking or credit/debit card.

Export certification requirement: notified food commodities allowed only when processed in EIA approved establishments and accompanied by inspection certificates.
Export of notified commodities is permitted only if products are manufactured in establishments approved and monitored by the Export Inspection Agencies and consignments are accompanied by a Certificate of Inspection/Certificate of Export evidencing conformity with applicable export quality standards; lists of approved establishments and related notifications are available on the Export Inspection Council website.

No objection for ECB security: AD banks may clear charges, pledges and guarantees subject to ECB compliance and conditions.
AD Category - I banks may convey no objection under FEMA for creation of charges on immovable assets, pledge of financial securities, and issuance of corporate or personal guarantees to secure resident ECBs, provided the ECB complies with extant guidelines, the loan agreement includes a security clause and is signed, and the borrower holds a Loan Registration Number. Such no objection is limited to the foreign exchange angle; each security form must be co-terminus with ECB maturity and meet specified conditions on enforcement, transfer in line with FDI policy, auditor certification of end-use, and appropriate corporate or individual authorisations.

Export prohibition exception: consignments handed to Customs before notice remain allowed under existing procedural safeguard, clarified.
Notification No.22 prohibited maize exports until 15 October 2008 and barred Transitional Arrangements. The Handbook procedural safeguard provides that adverse procedural or policy changes do not apply to consignments already handed to Customs for examination and subsequent export up to the Notification date. Under that safeguard, maize exports covered by the Handbook provision and already handed to Customs before the Notification date are allowed.

Courier clearance procedures at a dedicated CBC enable regulated import and export processing under specified customs rules.
Establishment of a Courier Baggage Cell at the Air Cargo Complex, Ahmedabad, to process import and export parcels under the Courier Imports & Exports (Clearance) Regulations, 1998. Authorized Couriers must register, furnish bond and security, and comply with obligations; registration is ten years and revocable for misconduct. Clearance uses flight wise Courier Shipping Bills and Courier Bills of Entry (CBE I-V) with defined screening, percentage examinations, assessment and duty payment procedures; certain goods are excluded from courier clearance and may require regular Bills of Entry. The approved custodian and airlines have specified handling, segregation and endorsement responsibilities, and detained or uncleared cargo is subject to detention, disposal and audit.

Chartered Engineer certification must match the engineering branch for EPCG and Advance Authorisation applications; mismatched certificates rejected.
A Chartered Engineer's certificate must be issued by a professional from the same field or branch of engineering relevant to the items and technical requirements in EPCG and Advance Authorisation applications; certificates from a different or irrelevant engineering branch will not be accepted when determining entitlement under these schemes.

End user certification: Regional Authorities may issue prescribed certificates on application to secure import compliance and prevent redirection.
Regional Authorities may issue End User Certificates in the Appendix 31A format where a foreign government requires certification before export, on receipt of an ANF 2C 1 application with prescribed documents and fees. The certificate and application impose undertakings that the importer will not redirect, retransfer within India, or re export the goods without written approval of the Certificate Issuing Authority, will allow verification of possession, and will obtain prior written consent before any change of end user; the certificate does not replace any import licence required for restricted items.

Electronic submission requirement removed, altering export monitoring reporting and clarifying application itemisation in trade procedures.
Amendment removes the sentence requiring reports to be submitted electronically on the DGFT website in para 5.9.1, and para 5.3.4(iii) is corrected by inserting a comma between "spares" and "tools," clarifying the item enumeration in the Handbook of Procedures under powers of the Foreign Trade Policy.

Change of port of registration permitted when Duty Credit Scrip issued, allowing alteration before Customs registration.
Amendment permits alteration of the designated port of registration for an applicant's Duty Credit Scrip after the scrip has been issued but before registration with Customs, allowing change away from the originally concerned RA as a procedural flexibility authorised under the Foreign Trade Policy and implemented by Public Notice in the Handbook of Procedures.

Drawback credit to core banking accounts: direct nationwide payment to exporters' RTGS/NEFT-enabled branches upon IFSC registration and bank certification.
Drawback payments will be credited to an exporter's core banking enabled account at any bank branch nationwide after the exporter submits a prescribed, bank-certified declaration including the IFSC code and account details to designated Customs officials for registration and returns a signed checklist; changes require fresh registration. Customs-authorized bank branches will authorize payment and either credit accounts within the same bank or transfer funds to other RTGS/NEFT-enabled banks, with transfers and charges governed by RBI guidelines.

Survey powers: relax scrutiny where books not impounded and declared income meets prior-year levels, easing compliance.
CBDT exempts certain taxpayers surveyed under Section 133A from scrutiny if accounts were not impounded, there is no retraction of declared income during the survey, and declared income excluding additional tax demanded is not less than the prior year, as a measure to encourage compliance and reduce harassment.

Designated email ID requirement: intermediaries must create exclusive regulatory email IDs and notify SEBI for receipt of digitally signed circulars.
SEBI mandates that all registered intermediaries establish an exclusive, non-personal designated e-mail ID for regulatory communication to receive digitally signed circulars, and to submit that e-mail ID to [email protected] in an Excel file per Annexure A containing name, address, category, registration number, designated e-mail ID and compliance officer name.

Classification of handmade carpets revised to include synthetic and related wool and silk textile materials, altering export descriptions.
The description of VKGUY entry No 9.25 in the Handbook of Procedures is corrected to specify that all handmade carpets (other than those of jute, coir and cotton) and other textile floor coverings (other than those of jute, coir and cotton) covered under Chapter 57 - including wool, silk, other textile materials and synthetic handmade carpets, whether or not made up - are included for export classification.

Late submission penalty for export-import applications: graded late cut applied based on duration of delay.
Amends the Handbook of Procedures to permit consideration of applications received after the prescribed receipt date subject to a graded late cut: 2% for filings within six months after the last date, 5% for filings after six months but within one year, and 10% for filings after one year but within two years; enacted under Paragraph 2.4 of the Foreign Trade Policy as a public interest procedural amendment.

Drawback credit in core banking accounts enables exporters to receive payments into any RTGS/NEFT-enabled branch nationwide, subject to registration.
Payment of drawback may be credited to an exporter's account at any core-banking branch nationwide, provided the branch is RTGS/NEFT-enabled where interbank transfer is required. Exporters must submit a bank-certified registration form containing the IFS Code, account number, bank name and address to the designated Customs official and to the Customs-authorized bank branch. The authorized bank branch at the port will either directly credit same-bank accounts or transfer funds via RTGS/NEFT to other banks, subject to RBI guidelines and mandatory registration and verification procedures.

FII debt limit replacement period: five business days for substitution; unutilised limits withdrawn and reallocated promptly.
A replacement period of up to five business days is permitted for FIIs to substitute disposed or matured debt instruments; custodians must monitor and report unutilised limits upon expiry of that period. Any unutilised limit after five business days will be withdrawn and reallocated to the next waitlisted entity. Switches by sell off and replacement between government securities and corporate debt are not permitted due to separate individual limits.

Revalidation of Duty Free Import Authorisations allowed for transferable authorisations subject to application and fraud exclusion.
Transferable Duty Free Import Authorisations issued for the period May 2006-March 2007 may be revalidated for six months beyond the original 24 month import validity if an application is submitted to the concerned Regional Authority within the prescribed filing window; revalidation is precluded where misrepresentation or fraud is found. Administrative clarifications include a filing window extension, waiver of application fees, and acceptance of revalidation requests by letter with the original DFIA and amendment sheets.

FOB value exclusion of agency commission affects valuation for export authorizations under advance authorisation procedures.
A provision added to ANF application guidelines clarifies that FOB value of export for valuation adjustment purposes is to be calculated after excluding agency commission; this procedural amendment applies to the processing of Advance Authorisation clubbing, redemption/no-bond certificate applications, and DFIA applications for authorisations issued on or after the effective date.

Import of fuel under Advance Authorisation now requires specified fuel type and limits transfer to licensed fuel marketers.
Amendment requires applicants under the Advance Authorisation scheme to specify the exact fuel type sought, permits fuel imports under Advance Authorisation, Paragraph 4.7 or Adhoc Norms, restricts transfer of DFIA/DFRC SION-based fuel entitlement to companies licensed to market fuel, excludes fuel from DEPB rate calculations, and allows exporters to seek fixation of a DEPB brand rate for the customs duty component on fuel via ANF 4C.