Electronic Gatepass and eOoC transmission enables paperless BOE delivery with QR-based digital verification and reduced physical contact.
Electronic transmission will replace paper printouts by emailing the Final eOoC BOE PDF and eGatepass PDF to registered importers and customs brokers upon grant of Out of Charge. The eOoC PDF will include a digitally signed, encrypted QR code with BOE details and a version number verifiable via ICETRAK and ICEGATE. The eGatepass will show movement-relevant particulars and include QR codes for the document and for each container/package; EDI OOC messages continue for custodians registered on ICEGATE, and non-registered custodians must register to receive electronic transmissions.

SB005 error correction: exporters must submit concordance tables and documents to resolve invoice mismatches and claim IGST refunds.
The notice extends correction of SB005 error, caused by invoice mismatches between GSTR 1 and Shipping Bills for filings up to 31.12.2019, and requires exporters to submit a Concordance Table (Annexure A) with prescribed supporting documents (Shipping Bill pages, GSTR 1/3B, commercial invoice) by scanned request from the DGFT registered authorized email to [email protected] to enable disposal of pending IGST refunds and drawback claims.

Extension of import validity and export obligation periods via automatic updates or RA amendment procedures for advance authorisations.
Procedural instructions implement a six month extension of import validity period and export obligation (EO) period for existing Advance Authorizations and DFIAs. NIC/DGFT will bulk update eligible electronic authorisations in ICEGATE/Customs and RAs must run an update script locally; exporters with missing updates may request RA amendments by email/letter. Where prior revalidation exists or authorisations are physical (non EDI), exporters must submit amendment requests or present documents physically and RAs will verify eligibility and endorse revalidation/EO extensions on local servers.

Independent director eligibility clarified: promoter members cannot serve as independent directors and RVOs must reconstitute boards.
The Authority clarifies that members of a promoter organisation-shareholder members of a promoter company, trustees of a promoter trust/association, or professional members of a promoter professional body-shall not be regarded as independent directors of a Registered Valuer Organisation; RVOs whose Governing Board composition does not reflect this clarification are required to reconstitute their Governing Board within three months.

IGST refund correction facility extended for SB005 shipping bill error corrections under the CBIC circular guidance
Extension of the SB005 error correction facility in the Customs EDI system to permit corrections to Shipping Bills dated up to 31.12.2019 for the purpose of processing IGST refunds on exports; stakeholders are directed to follow the procedural instructions contained in the referenced CBIC circular.

Undertaking in lieu of bond extended to facilitate customs clearance; bond submission timeline relaxed and e-records required.
Acceptance of an undertaking in lieu of bond for customs clearance is extended as a temporary measure; the deadline for submission of the proper bond in substitution for the undertaking is likewise extended. Undertakings must be submitted from the registered email ID of the IEC holder or their authorised customs broker and a copy uploaded to e-sanchit. All other conditions of the earlier circular remain unchanged and the facility will be reviewed at the end of the lockdown period.

Undertaking in lieu of bond facility extended; submission via IEC registered email and upload to e-sanchit required.
Extension of temporary acceptance of an undertaking in lieu of bond under section 143AA of the Customs Act to facilitate customs clearance during the lockdown; the facility and the deadline for submission of the proper bond are extended, existing conditions of Circular No. 17/2020 remain, and the undertaking must be sent from the IEC holder's or authorised broker's registered email and uploaded to e-sanchit.

SB005 error correction extended to facilitate IGST refund processing despite invoice mismatches, urging stakeholders to rectify records and seek assistance.
Extension of the SB005 error correction facility in the Customs EDI system is authorised to unblock automated IGST refund disbursal for Shipping Bills up to 31.12.2019, responding to invoice mismatches between GST returns and customs data and COVID 19 related operational hardships; stakeholders are urged to prevent future mismatches and to approach the ADC (AP & ACC) for specific difficulties.

Undertaking in lieu of bond extended, allowing electronic submission and delayed formal bond filing under customs procedures.
Acceptance of an undertaking in lieu of bond is extended for the lockdown period and the deadline to submit the corresponding proper bond is extended until 30.05.2020; the undertaking must be submitted from the registered email of the importer or authorised customs broker and uploaded into e Sanchit, with all other conditions of the earlier Public Notice remaining in force.

SB005 error correction: extension allows exporters to rectify invoice mismatches to unblock IGST refunds via prescribed email procedure.
Extension of the SB005 error correction facility in the Customs EDI system permits exporters and customs brokers to rectify invoice mismatches that block automated IGST refund disbursal by following the procedure in Circular No. 05/2018 Customs (as amended) and submitting applications with enclosures by email due to COVID 19; difficulties should be reported to the Additional Commissioner, Air Cargo Exports.

IGST refund facilitation: extension of Customs EDI error correction for SB005 invoice mismatches to enable refund processing.
Extension of the Customs EDI System facility to correct invoice mismatches causing the SB005 error for Shipping Bills dated up to 31.12.2019, enabling automated IGST refund disbursal (except refund scroll generation). Trade stakeholders are advised to address and prevent such mismatches; the Notice is to be treated as a standing order for officers and implementation difficulties may be reported to the Commissioner.

Customs clearance: self-certified COO copies accepted for DPD/AEO importers via E-Sanchit upload and email verification.
Customs clearance for DPD and AEO importers is allowed on self-certified photocopies of Certificates of Origin uploaded to E-Sanchit; Assessment Groups must verify importer status, seals and signatures, record prescribed details in the Register, and endorse RMS-FC to grant Out of Charge via an email-based verification workflow. If upload is absent, an ICES query may be raised.

Acceptance of undertaking in lieu of bond extended; bond submission deferred and undertaking must be emailed and uploaded.
Acceptance of an undertaking in lieu of bond for customs clearance is extended and the deadline for submission of the proper bond deferred; all other conditions of the earlier circular and public notice remain in force. The undertaking must be submitted from the registered email ID of the IEC holder or authorised customs broker and must also be uploaded on e Sanchit. Difficulties in implementation are to be reported to the designated Joint Commissioner email, and the Public Notice directions are to be treated as a Standing Order for officers.

IGST refund facilitation extended to allow correction of SB invoice mismatches, expediting refunds and urging exporter compliance.
Extension permits correction of invoice mismatches causing SB error that block automated IGST refund disbursal for export Shipping Bills up to the specified cutoff; stakeholders are urged to rectify and prevent such mismatches and to report remaining difficulties to the Commissioner for assistance.

Undertaking in lieu of bond: acceptance extended during lockdown, with deferred bond submission and email/e Sanchit filing allowed.
Temporary acceptance of an undertaking in lieu of bond will be extended during the lockdown with a deferred deadline for submission of the proper bond; undertakings must be submitted from the registered email of the IEC holder or their authorised customs broker or uploaded on e Sanchit. All other conditions of the earlier public notice remain unchanged and the measure will be reviewed after the lockdown.

Provisional assessment requirements revised: bond/undertaking obligation affirmed and bond replacement deadline extended for importers.
Importers using provisional assessment must submit a Bond or Undertaking in lieu of Bond per Circular 17/2020 read with Public Notice 22/2020 as amended by Public Notice 29/2020; paragraph 4.2 is amended to reference the amended framework and security requirements, and paragraph 5 is amended to extend the deadline for replacing the Undertaking with a proper Bond. Other provisions of Public Notice No. 24/2020 remain unchanged; the notice is to be publicized, treated as a Standing Order, and any difficulties reported to the Additional Commissioner (Technical).

Undertaking in lieu of bond permitted for in-bonding procedures, with requirement to replace undertaking by revised deadline.
Relaxation permits submission of an undertaking in lieu of bond for in-bonding of goods imported under Warehouse Bill of Entry via the importer's or broker's registered email to the designated AC (Bond); the AC will process or forward requests per roster. The notice amends the designated email, extends the deadline to replace the undertaking with a proper bond, requires the Bond Section to record such relaxations, and instructs trade associations and officers to publicize and treat the notice as a standing order.

Undertaking in lieu of bond extended; submit via registered IEC email and e Sanchit, replace with proper bond before deadline.
Acceptance of an undertaking in lieu of bond for customs clearance is extended and remains subject to review; customs formations must record cases of relaxation. The undertaking must be submitted from the registered email ID of the IEC holder or their authorised customs broker and uploaded to e-Sanchit. Importers/exporters availing the facility must replace the undertaking with a proper bond before the stipulated cut-off and comply with all other conditions of the earlier public notice.

IGST refunds: SB005 correction extended for shipping bills up to year-end to unblock automated refund processing.
Extension of the SB005 error correction facility in the Customs EDI system is authorized to address invoice mismatches that block automated IGST refunds for export shipping bills. Due to persistent mismatches and COVID 19 related hardships, the correction facility is extended to cover shipping bills dated up to the end of 2019; affected bills are published on the Custom House website and stakeholders must report implementation difficulties to the Deputy Commissioner of Customs (IGST Refunds).

Electronic sealing implementation deferred; new commencement date set and stakeholders directed to publicize and comply.
The operative commencement date for electronic sealing procedures for deposit and removal of goods from Custom Bonded Warehouses is deferred by amendment to the earlier Public Notice; all other provisions of that Public Notice remain unchanged. Trade stakeholders are directed to publicize the amendment and departmental officers must treat it as a Standing Order. Difficulties should be reported to the Additional Commissioner of Customs (Technical).