Authorized Economic Operator status merged into a multi tier certification offering enhanced trade facilitation and risk based controls for compliant traders.
The circular merges the Accredited Client Programme and prior AEO arrangements into a consolidated AEO Programme with multi tier certification (AEO T1, AEO T2, AEO T3 and AEO LO), prescribes eligibility criteria covering legal compliance, recordkeeping, financial solvency and security, mandates documentary and physical verification by the AEO Programme Team, and allocates tiered facilitation benefits, renewal, review, suspension, downgrading and revocation procedures to govern certification life cycle.

De-listing of inspection agency bars issuance of pre-shipment inspection certificates following adjudication for mis-declaration under trade policy.
Following a show cause notice and adjudication for mis-declaration in a Pre-Shipment Inspection Certificate, the Director General of Foreign Trade, under paragraph 2.04 of the Foreign Trade Policy, 2015-2020, has deleted M/s. Trans Border Safety Control Inspection Services LLC, USA from Appendix 2G, rendering the agency ineligible to issue Pre-Shipment Inspection Certificate and formally de-listing it from the list of recognized inspection agencies.

Customs broker pass validity is extended, while valid Indian passport holders normally avoid police verification for licence and pass applications.
Customs broker "H" Category Passes will be issued with a five-year validity period from the date of issue. For new licence, licence-extension, and "H", "G" or "F" pass applications, a person holding a valid Indian passport may submit a photocopy and produce the original for endorsement by the CB Section. Police verification of character and antecedents will normally not be conducted for such passport holders.

Indian currency export/import limit permits duty free purchases in rupees and requires rupee price and exchange rate display.
Permits purchases at duty free shops in Indian currency up to the Reserve Bank of India's prescribed carriage limit and directs Customs to align the duty free rupee sales ceiling accordingly. Requires duty free operators to display prices in Indian rupees alongside foreign currency, publish exchange rates (commercial bank rates or the fortnightly Customs rate), update DFS and airport websites about rupee purchase facilities and limits, and follow procedures for duty free procurement of excisable goods.

Refund issuance must be prompt; processed VAT refunds to registered assessees should be released without undue delay.
Refunds processed and found in order must be released to registered assessees in a time bound manner; if multiple refunds for the same assessee are to be issued within a week, the Ward Incharge must obtain prior approval from the concerned zonal officer. The System Branch must modify workflow and security checks in the software to enable prompt disbursement, and software changes should be carried out expeditiously. Non compliance will be dealt with seriously.

Central KYC Records Registry: intermediaries must adopt the standard individual KYC template and upload client records to the registry.
Intermediaries must use the standardized KYC template for individuals as Part I of the Account Opening Form and capture PAN as mandatory; they are required to upload individual KYC records to the Central KYC Records Registry in digital form in a phased rollout, using the registry operating guidelines and available test environment, with helpdesk support for technical issues.

Exclusion of customer collected taxes from foreign earnings clarifies SFIS/SEIS duty credit must exclude such taxes for entitlement computation.
Service provider entitlement under SFIS/SEIS is based on foreign exchange earned, and only remittances received as amounts in lieu of services rendered qualify. Customer paid State/Central taxes collected by the service provider on behalf of government-such as VAT, luxury tax, and service tax-are not earnings of the service provider and must be excluded from the base used to compute duty credit entitlement.

Classification of glyphosate depends on actual usage, permitting herbicide or plant growth regulator categorisation accordingly.
Classification direction: IARI confirms glyphosate is primarily a broad spectrum systemic herbicide but can act as a plant growth regulator at lower application rates; therefore, classification for Central Excise must be made depending upon its actual usage, with field formations to implement this usage based approach and report implementation difficulties to the Board.

Notification benefit extension extends tariff concession to Micro/Mini SD cards; guidance issued for notice issuance and assessment finalization.
The customs notification benefit is extended to Micro and Mini SD cards classified under CTH 8523 51 00; departments are to issue a Public Notice or Standing Order, finalize any pending assessments accordingly, and report implementation difficulties to the Board.

EPCG export obligation closure permitted for SEZ supplies made before policy change without FCA realization; later supplies require FCA.
Closure and redemption of EPCG authorisations are permitted for DTA suppliers who made supplies to SEZ units prior to the policy change even if proceeds were not realised through the SEZ unit's Foreign Currency Account, because earlier HBP provisions and SEZ Rules did not require FCA receipt for discharge of export obligation; by contrast, the current FTP/HBP requires FCA realisation for counting such supplies toward export obligations for authorisations issued under FTP 2015-20 and for transactions or receipts occurring after the policy change.

Export certificate for personal valuables enables duty free re import after customs verification under prescribed documentation and assay rules.
An export certificate is issued at the international departure customs counter to allow passengers to carry personal valuable items abroad and to facilitate duty free re import. Passengers must provide two copies of an itemised list, photographs for jewellery, proof of ownership or affidavit plus valuer certificate, notify customs in advance, and present items for inspection after immigration. Customs records details, endorses and retains one copy, and may require assay at passenger expense. On return, presentation of the items and the export certificate permits verification and release; certificates cover only bona fide personal jewellery and are valid for one year.

Direct Tax Dispute Resolution Scheme offers time bound settlement of pending appeals with specified tax, interest and penalty concessions.
The Direct Tax Dispute Resolution Scheme provides a time bound mechanism to settle pending CIT(A) appeals by offering defined tax, interest and penalty concessions and immunity from prosecution. Designated Authorities must identify eligible appeals, notify appellants, and process declarations through prescribed forms: obtain CIT(A) endorsement of pendency, issue a Certificate of amount payable, record payments, and pass final orders within the Scheme's timelines; unprocessed cases must be recorded with reasons and consolidated data submitted to higher authorities.

Digital signature on invoices permitted alongside manual signature; dual-authenticated invoices remain valid for CENVAT credit.
A circular clarifies that a manufacturer or service provider who elects to authenticate invoices by digital signature may print and manually sign copies of those digitally signed invoices for recipients unable to accept electronic invoices; such dual-authenticated invoices conform with the applicable excise and service tax invoicing rules and are valid for claiming CENVAT credit.

Tariff classification of tamarind kernel powder affirmed under vegetable-derived thickeners, covering both treated and plain forms.
Tamarind kernel powder, produced by drying, dehulling and pulverising tamarind seeds, exists as plain (unmodified) and modified (treated) forms distinguished by cold water solubility. It is not derived from the fruit pulp and therefore is excluded from flour/meal headings of the edible fruit. As a seed-derived mucilage/thickener, both unmodified and modified tamarind kernel powder are to be classified under the tariff heading for vegetable-derived thickeners from seeds; the prior Board circular on the matter is rescinded.

GST Seva Kendras operation announced, providing public service locations and helpline access for taxpayer assistance.
Operation of GST Seva Kendras by the Gurugram Commissionerate provides in-person taxpayer services at specified premises in Sector 32, Gurugram, and supplements these with a two-number telephonic helpline. The notice identifies service points for general public and designated East divisions, and instructs public bodies and trade associations to circulate the locations and helpline information to their members, issued with Competent Authority approval.

Special leave petition jurisdiction: file only for substantial questions of law or manifest injustice, not routine evidence appeals.
Field formations must propose Special Leave Petitions under Article 136 only where a substantial question of law of general or public importance exists or where the impugned order results in manifest injustice; matters confined to appreciation of evidence, settled principles, or mere application of law are not appropriate for special leave unless there is gross perversity or illegality in the factual appraisal.

Dispute resolution scheme: declaration stays appeals pending, deposit leads to discharge of dues under the scheme.
The scheme allows a party with an appeal before the Commissioner (Appeals) to file a declaration in Form 1 before the Designated Authority; receipt is acknowledged in Form 2, which suspends the appeal for a fixed period. The declarant must deposit required sums within a fortnight and report deposits in Form 3 within seven days. The Designated Authority issues a discharge of dues in Form 4, after which the Commissioner matches the order and removes the appeal from his pendency, without creating precedential effect.

Indirect Tax Dispute Resolution Scheme enables declarants to stay appeals by filing a declaration and depositing prescribed sums.
Indirect Tax Dispute Resolution Scheme, 2016 provides a form-based process enabling appellants before the Commissioner to file a declaration with a designated authority to stay appellate proceedings; Form-1 is the declaration, Form-2 is the acknowledgement effecting a temporary halt, Form-3 records deposits made by the declarant within prescribed timelines, and Form-4 is the designated authority's order discharging dues, which the Commissioner will reconcile and remove from pendency without creating precedent.

Collateral eligibility: clearing corporations must not accept member issued or associate bank FDRs and must ensure replacement.
Prohibits clearing corporations from accepting FDRs issued by trading/clearing members or by banks that are associates of those members as collateral, and requires members who have deposited such FDRs to replace them with other eligible collateral within six months; clearing corporations must amend systems and rules, notify members, and report implementation.

RBI BRC module replaces manual BRC filings and shifts export proceeds monitoring to customs via EDI.
The RBI-BRC Module mandates electronic monitoring of export proceeds for shipping bills with LEO dates from 01.04.2014 via EDI/EDPMS; Drawback (XOS) will monitor realization using RBI MIS reports and exporters need not submit manual six-monthly negative statements for these shipping bills. Exporters should verify BRC integration through ICEGATE or coordinate with Authorized Dealer banks to ensure transmission to EDPMS/RBI; implementation difficulties are to be reported to the Commissioner.