IFSC unit reorganizations must be intimated by the IFSCA Administrator to SEZ Unit Approval Committees.
Where IFSC units undergo reorganization (change of name, shareholding pattern, business transfer, court-approved mergers/demergers, change of constitution or directors), requisite regulatory compliance under the IFSC Act, 2019 must be observed and the Administrator (IFSCA) shall duly intimate the concerned SEZ Unit Approval Committee for purposes required under the SEZ Act and Rules.

Revised electronic LIQ forms launched for liquidation reporting, with defined timelines, correction utility, and temporary penalty moratorium.
The Board has launched revised electronic liquidation forms LIQ 1 to LIQ 4 with defined filing timelines and scope, to be filed exclusively on the Board's electronic platform using Board provided credentials and DSC/e signature. The forms reduce duplication through auto population, include an OTP authenticated modification utility for corrections (with no fee if corrected before the form's due date), and a penalty moratorium for delayed filings during January-March 2026; noncompliance or inaccurate filings attract liability under applicable provisions.

Collateral support for export credit offers guarantee coverage up to Rs.10 crore to help MSME exporters access export working capital.
Pilot launch of Collateral Support for Export Credit under EPM NIRYAT PROTSAHAN provides credit guarantee support via CGTMSE for export linked working capital to eligible MSME exporters holding active IEC and Udyam registration. Coverage: up to 85% for Micro and Small exporters and 65% for Medium exporters, with a per borrower guarantee ceiling of Rs.10 crore (FY 2025 26). Coverage limited to exports on a notified HSN six digit positive list; MLIs (scheduled banks and select financial institutions registered with CGTMSE) originate loans, validate online UINs and apply for guarantees subject to annual guarantee fees and CGS I terms.

Interest subvention for MSME pre- and post-shipment export credit launched: 2.75% rate, Rs50 lakh annual cap, RBI pilot.
Launch of an interest subvention under Niryat Protsahan to provide a rules-based 2.75% per annum interest relief on pre- and post-shipment rupee export credit for eligible MSME manufacturer and merchant exporters. Support is limited to interest cost, subject to lending in accordance with RBI directions, restricted to exports under a notified HSN six-digit positive list, and capped at Rs 50 lakh per exporter per financial year. Banks must pass benefits upfront and claim monthly reimbursement from RBI via a designated portal, with intent filing and UIN linkage for verification.

Merchant Bankers must meet phased net worth and liquid net worth requirements, with CA certification and re categorisation timelines.
Amendments enact revised capital adequacy and a new liquid net worth requirement effective January 3, 2026; applicants after that date must meet the revised requirements at application, while existing MBs must adopt phased compliance by January 2, 2027 and January 2, 2028 with CA certified net worth (including liquid net worth) filings and half yearly CA certification of continuous maintenance.

Transshipment permission requires manifest control, customs supervision, secured custody, and destination acknowledgment for courier cargo movement.
Transshipment permission is granted to M/s FedEx Express Transportation and Supply Chain Services India Private Limited for movement of import goods from the New Courier Terminal, Delhi to specified air cargo ports through M/s Air India Limited, subject to compliance with customs law, procedures and conditions governing transshipment. The notice requires a transshipment bond with waiver of bank guarantee, mandates manifest-based identification, segregation, secure custody, double-lock arrangements, customs supervision, acknowledgment at destination, maintenance of records, and production of a customs certificate for bond re-credit or discharge.

Transshipment permission for FedEx Express extended to 30 January 2026 with bond and customs supervision conditions.
Transshipment permission is granted to FedEx to transship imported courier consignments from New Courier Terminal, Delhi, to specified air cargo ports through Blue Dart up to 30.01.2026, conditioned on existing transshipment bonds (Blue Dart Rs.5 crore to 31.01.2026; FedEx Rs.60 crore to 31.12.2030) and a Bank Guarantee waiver subject to breach. Transshipment requires specific manifesting, segregation and transfer procedures, TP godown double-lock security under customs supervision, sealing with customs seals, X ray screening, CTM application/approval, destination acknowledgement within ten days to re-credit the bond, and recordkeeping and inspections; failure to produce destination certificates triggers bond liability.

Shipping container as unit of package depends on complete Annexure C details for export cargo examination
Shipping containers for export cargo may be treated as the unit of package for examination where the exporter files complete Annexure C details with the Shipping Bill, including seal type and container number. If Annexure C is incomplete or not filed, the system will continue selecting packages for examination in the earlier manner across containers. The facility depends on furnishing the requisite container particulars so that system instructions can identify the specific container.

Market Access Support launched to fund BSMs, RBSMs, trade fairs, exhibitions and trade delegations for exporters.
Pilot Market Access Support (MAS) under Export Promotion Mission Niryat Disha provides structured financial and institutional support for BSMs, RBSMs, trade fairs, exhibitions and trade delegations via the Trade Connect ePlatform. Eligible organising agencies and participating firms must meet prescribed eligibility, membership, IEC and non denial criteria; proposals and events must be filed online. Governance is via a Sub Committee and EPM secretariat; financial norms set event ceilings, cost sharing patterns (regular 60%/40%, priority 80%/20%), eligible expenditure categories, 50% advance/50% post event release, documentation, audit and post event reporting requirements, and punitive measures for non compliance.

Transshipment permission for courier cargo through airport network granted subject to strict customs compliance conditions
Transshipment permission is granted to M/s FedEx Express Transportation and Supply Chain Services India Private Limited for transshipment of import goods from the New Courier Terminal, Delhi to specified air cargo ports through M/s Interglobe Aviation Limited, subject to compliance with the Customs Act, 1962, the applicable circulars, and other rules, regulations, notifications and instructions governing transshipment. The permission is granted upto 17.03.2026, linked to the validity of the carrier bond. The arrangement is subject to strict conditions on manifesting, segregation, storage, sealing, escorting, X-ray examination, record maintenance, destination acknowledgement, and bond discharge.

Transshipment permission allows UPS Express to forward imported courier cargo via Blue Dart under specified bonds and Customs controls.
Permission is granted to M/s UPS Express Pvt. Ltd. to transship imported courier goods via M/s Blue Dart Aviation Ltd. subject to execution of specified Transshipment Bond amounts and validity periods, strict manifesting and documentation requirements, segregation and transfer to a TP godown under Customs supervision with double lock security, sealing and X ray screening in Customs presence, destination acknowledgements to re credit bonds, recordkeeping, and compliance with Chapter VIII of the Customs Act, 1962 and Circular 06/2007 Cus.

Transshipment permission to UPS Express via Inter Globe Aviation granted with bond, manifesting, sealing and customs supervision conditions.
Transshipment permission to M/s UPS Express Pvt. Ltd. to transship import goods via M/s Inter Globe Aviation Ltd. is granted until 17.03.2026 subject to compliance with Chapter VIII of the Customs Act, 1962 and Circular 06/2007-Cus. Security conditions require a Rs. 20 crore bond by UPS (BG waived) and a Rs. 4 crore carrier bond plus Rs. 60 lakh BG from Inter Globe. Operational conditions mandate specific manifesting, segregation under customs supervision, transfer to double-locked TP godown, sealing with customs seals, CTM-based applications for courier transshipment, X-ray in customs presence, destination acknowledgements within 10 days for bond re-credit, and submission of arrival certificate within 15 days to discharge bonds.

International courier consignments: duties, prohibited items, filing, documentation, liability, delays, tracking and grievance procedures.
International courier consignments at the Kempegowda ICT are cleared under the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010; Authorized Couriers file electronic Courier Bills of Entry/Shipping Bills and consignors must furnish KYC, invoices and authorization. Certain goods require special testing or authority clearance and some items are prohibited. Personal imports (payment by consignee) attract 30.98% aggregate duty; gifts (payment by others) attract 43.96% aggregate duty. Operational rules cover tracking, common delay causes, courier charges, liability, grievance mechanisms, export permissions and fraud reporting.

Handbook Chapter 6 amendments standardise EOU permission templates, require legal agreement updates, NFE compliance and customs/GST adherence.
Appendix notified under Chapter 6 prescribes standardised templates for letters and permissions to Export Oriented Units, covering acceptance of legal agreements, inclusion or broad banding of items, capacity enhancements, consolidation and DTA sale permissions, LOP extensions, location changes, exit procedures, ad hoc norms and exhibition permissions. Templates require execution or revision of the Legal Agreement where Annexures change, timely submission of supporting documents, maintenance of positive NFE/value addition, compliance with Customs/GST and ITC(HS) eligibility, and may mandate bonds or bank guarantees; Development Commissioners may modify formats or add conditions consistent with the FTP and HBP.

Sea Cargo Manifest and Transhipment Regulations require electronic declarations, API onboarding for SEZs, and stakeholder outreach for implementation.
Import-export manifest messaging is implemented nationwide and stuffing messages are live; DG Systems will onboard SEZ units by API integration and operationalise remaining inland transhipment messages. All stakeholders must file accurate electronic declarations in the prescribed format during the transition period extended to 31 March 2026, while Chief Commissioners and DG Systems conduct weekly outreach and ensure wide publicity and reporting of implementation difficulties.

Body Worn Cameras mandated for customs officers at international airports to record Red channel passenger interactions and secure footage.
Mandates use of Body Worn Cameras by customs officers in the Red channel and during passenger interactions at international airports, requiring activation for the entire interaction, passenger notification, and use of stand alone devices. Supervisory officers must nominate wearers, maintain sign in/out records, and ensure daily transfer of encrypted recordings to a secured vigilance folder with HDD backup; batch data must be erased after transfer. Recordings are retained for 90 days unless needed longer for inquiries, external access requires Principal Commissioner/Commissioner approval, and operational exceptions must be documented and verified.

Compliance Officers of Managers of AIFs must obtain NISM Series III C certification; only certified persons allowed from Jan 1, 2027.
Compliance Officers of managers of Alternative Investment Funds must obtain the NISM Series III C: Securities Intermediaries Compliance (Fund) Certification Examination and, from January 01, 2027, only certified persons may be appointed or continue as Compliance Officer; managers must record this compliance in the manager's 'Compliance Test Report'.

Companies annual filings for FY 2024-25 may be completed without additional fees until 31 January 2026.
Companies may file specified annual returns and financial statements for FY 2024-25 - including MGT-7, MGT-7A, AOC-4, AOC-4 CFS, AOC-4 NBFC (Ind AS), AOC-4 CFS NBFC (Ind AS) and AOC-4 (XBRL) - up to 31 January 2026 without payment of additional fees; all other requirements of General Circular No. 06/2025 remain unchanged.

Revision of entries post-clearance allows IECs to electronically amend bills of entry and track requests via ICEGATE.
Voluntary post-clearance revision under section 18A permits registered IEC holders to electronically submit amendments to bill of entry entries via ICEGATE; submitted requests are made available to customs officers for processing and can be tracked through the ICEGATE enquiries service, with procedural steps in the User Manual and technical support available by email.

Format for Statement of Beneficial Ownership and notarised Affidavit required with every resolution plan under regulation 38(3A).
The circular prescribes mandatory formats: Annexure 1 for the Statement of Beneficial Ownership requiring PRA details and, for each Beneficial Owner, name, tax identifier, nationality, address, manner of ownership/control and documentary evidence; Annexure 2 for a notarised Affidavit by an authorised signatory declaring whether the PRA is eligible for the section 32A benefit with a brief factual basis. The Resolution Professional must ensure these documents form part of the plan submitted to the Committee of Creditors and filed under section 30(6).