Customs station classification: ICDs are independent customs stations while CFSs function as attached handling areas, affecting movement procedures.
An Inland Container Depot (ICD) is a self-contained customs station with independent EDI/automated capacity to file manifests, declarations and carry out assessment and full customs processing. A Container Freight Station (CFS) is a customs area attached to a parent customs station where physical handling and examination occur, while filing of manifests and assessment remain with the jurisdictional Custom House. Movement from stations to ICDs follows transhipment regulations; movement to CFSs follows local procedures and requires bonds or guarantees; direct movement to a CFS of another station is generally prohibited without Board approval.

Form 15-G acceptance from nominees allows exemption from TDS on Senior Citizens Savings Scheme interest after depositor's death.
Nominees of Senior Citizens Savings Scheme depositors may present a Form 15-G at the time of payment after the depositor's death to claim exemption from TDS on interest; banks must ensure designated branches accept the declaration in accordance with CBDT guidance.

Coastal carriage in foreign-going vessels: Indian-flag ships may carry coastal containers between Indian ports under coastal cargo procedures.
Indian-flag foreign-going vessels calling at multiple Indian ports may carry coastal containers between Indian ports under the Customs Act and related guidelines; consignors must submit a prescribed Bill of Coastal Goods, containers must be marked and sealed after examination, and a bond with surety equal to the goods' value must be executed prior to loading. Gate-in, boarding, manifesting, destination unloading, seal verification, reconciliation at the last Indian port, and enforcement procedures apply; tampering or discrepancies are subject to show-cause adjudication and port segregation requirements.

Import quantity adjustment by oil content governs shea nuts imports; customs must sample and use weighted average for authorizations.
Amendment to SION entry E-125 prescribes import inputs and quantities for Shea Stearine and establishes a pro rata adjustment linking permitted import quantity of shea nuts to its oil content. Customs must sample every bill of entry, test and endorse oil content on the Bill of Entry, allow clearance after examination and sampling, and regional authorities must redeem authorizations based on the weighted average oil content so endorsed.

Export release orders requirement reinstated for sugar exports; exporters must obtain authorization and comply with specified exemptions.
Producers of sugar (vacuum pan process) and merchant importer exporters must obtain an export release order from the Chief Director (Sugar) or an authorized officer for exports under the Open General Licence or Advance Authorization Scheme on a ton to ton basis or other export schemes. However, if raw sugar is imported under the Advance Authorization Scheme and processed white or refined sugar is exported to fulfill export obligations under the grain to grain policy, no export release order is required.

Standard Input Output Norms revised for polyurethane resin exports; import components adjusted by pro rata and inverse ratio rules.
Correction divides SION H567 into three SIONs (H567, H569, H570) prescribing input-output norms for Polyurethane Resin Solution (60% resin solid content). Each SION lists required imported feedstocks and their per kg quantities. For resin percentages different from 60%, imported raw material quantities 1-5 are to be adjusted pro rata; solvent quantity is to be adjusted in inverse ratio to solvent content. Issued under powers in Paragraph 2.4 of the Foreign Trade Policy and Paragraph 1.1 of the Handbook of Procedures to amend the Handbook of Procedures, Vol.2.

Product classification: coconut oil in small retail packs treated as hair oil based on retail packaging and use.
The amended Chapter and Section Notes require that goods "put up in packing of a kind sold by retail for such use" be classified under the cosmetics/hair oil heading. Field surveys show packs up to 200 ml are generally sold and displayed as hair oil; therefore coconut oil in containers up to 200 ml shall be classified as cosmetic/hair oil and the 1995 circular is withdrawn.

Single window mechanism centralises SEZ clearances, requiring zonal committees, zonal DC coordination, and BOA placement.
The Single Window Mechanism establishes zone, state and central coordination: Approval Committees at zone level must meet regularly, review development and pending approvals, and use video-conferencing; Zonal Development Commissioners act as single interfaces to State Single Window Committees, compile pending matters, convene periodic meetings, nominate Development Officers to facilitate State clearances; GOI requires matters from other departments be routed to Department of Commerce for placement before the Board of Approval and mandates prompt transmission of items following UAC meetings.

Shift-based leasing in IT/ITES SEZs permitted; developers must allocate unit storage and contract per shift, treated as export.
Permits shift-to-shift leasing by SEZ developers in IT/ITES SEZs where each unit must have allocated storage in its name and developers contract with units for individual shifts; units must remove and keep procured goods in their allocated space. Establishment of Disaster Management/Recovery Centres by foreign companies in IT/ITES SEZs is allowed irrespective of local manning, and payments for those services are export receipts.

Specified Health Warning requirement: tobacco packaging must display prescribed warnings or excise and customs clearance will be withheld.
The notification mandates that every package of cigarettes and other tobacco products produced, manufactured or imported on or after the effective date must carry the Specified Health Warning, and directs central excise and customs authorities to withhold clearance of any tobacco goods that do not bear the prescribed warnings and requisites; it also authorizes labour and other agencies to inspect smaller beedi units for compliance and clarifies that wholesale or non-consumer packages are excluded from the definition of "package."

Export/import authorization required for movement of active pharmaceutical ingredients between SEZs, DTA, and foreign territory.
The Instruction clarifies that the NDPS Act's definitions of "export from India" and "to import to India" apply only to movements between India and places outside India; therefore export/import authorisation is required only for Active Pharmaceutical Ingredients when moving from a SEZ to outside India, from outside India into a SEZ, or for sale in the Domestic Tariff Area, and not for movements that remain within India.

DEPB rate correction for cotton yarn updates the previously published export benefit rate under foreign trade policy powers.
Correction revises the DEPB rate for "Cotton Yarn including Melange Yarn" in the Textile product schedule of Public Notice No.102, amending the English version published in the Gazette; the corrigendum is issued under powers conferred by the Foreign Trade Policy and the Handbook of Procedures and declared effective from the date of the original notice.

Valuation variation for polymer imports permitted provisionally, allowing invoice discrepancies without security pending final valuation directive.
For imports from the manufacturer or where a backup manufacturer invoice is presented, the valuation authority permits continuation of the earlier acceptance of variation up to 10% and directs that such consignments be provisionally assessed without requiring a bank guarantee or cash security pending final direction from the valuation directorate.

Procurement of used capital goods for SEZ units requires prior approval and income tax compliance to permit transfers.
SEZ units may procure second hand capital goods from the DTA only if transfers satisfy subsection four of Section 10AA read with the Explanations to subsection three of Section 80IA; units must obtain prior approval from the Development Commissioner, compute depreciated values using Income Tax Act rates, ensure the aggregate value of DTA procured used goods does not exceed a twenty percent threshold to retain tax benefits, and disclose such procurements in the Annual Performance Report.

Correction of public notice date amends Handbook of Procedures to rectify an erroneous referenced date under foreign trade policy.
The Director General of Foreign Trade, exercising powers under Paragraph 2.4 of the Foreign Trade Policy, 2004-2009, amends the Handbook of Procedures, Vol. I RE 2008 to correct an erroneously stated date in Public Notice No.165 (RE 2008)/2004-09 by replacing the incorrect referenced date with the correct calendar date; the correction is issued in the public interest and published as Public Notice No.182 (RE-2008)/2004-2009.

Terminal excise duty refund on HSD/FO: refund allowed to EOUs based on PSU duty paid certificate for production activities.
Provides refund of Terminal Excise Duty on HSD/Furnace Oil supplied from domestic PSU depots to EOUs/EHTP/STP/BTP for production activities, refundable on the basis of a duty paid certificate issued by the supplying PSU in the Annexure I to ANF 8 format, with quantities certified by the concerned DC/Bond authorities and a PSU disclaimer that it will not claim deemed export benefits.

Bank guarantee norms: exemptions extended to qualifying service exporters, DFIA imports, and combined IE code units.
The circular replaces the prior category table to prescribe nil, reduced or full bank guarantees tied to exporter status, registrations, export performance and duty/payment history; it extends nil/reduced bank guarantee treatment to qualifying service providers, makes DFIA imports eligible like Advance Authorization imports when other conditions are met, and directs that combined export performance and duty payment of units under a single IE Code be considered for eligibility provided each unit is separately registered with Central Excise.

All Industry Rate duty drawback now available to merchant exporters sourcing from market, subject to trader declaration and no rebate.
Merchant exporters purchasing goods from the local market shall be entitled to the full All Industry Rate of duty drawback, including the excise portion; they must declare the name and address of the trader from whom goods were procured and affirm that no input or final product rebate will be taken against the shipping bills. Custom Houses shall verify declarations at random and recover excess drawback if a declaration is false or double benefit has been availed.

Removal of used packing materials allowed duty-free to DTA for SEZ developers under applicable SEZ procedural rules.
Removal of used packing materials from a Special Economic Zone to the Domestic Tariff Area is permitted without payment of duty, except for metal containers, under Rule 49(4)(b). By operation of Rule 14, the procedures and benefits applicable to units apply mutatis mutandis to developers, and therefore the duty-free removal entitlement for used packing materials extends to SEZ developers as well.

Validation of DEPB Error 96 cases: same or reduced rates get Flag M for on-line Customs acceptance; increased rates require committee referral.
Discrepancies producing "Error 96" arise when DEPB serial numbers issued by Regional Authorities differ from Customs-transmitted shipping bill parameters. If RA changes yield the same or reduced DEPB rate, DGFT Hqrs will send cases with Flag 'M' for Customs on-line acceptance without DEPB Committee referral. If RA changes increase the DEPB rate without Customs amendment, the RA must refer such cases with documents to the DEPB Committee before issuing DEPB. RAs must record Customs amendment letter details in software remarks to facilitate identification and validation.