In-bonding procedure for warehoused imports streamlined: online undertakings and documents enable electronic bond generation, subject to later formal bond.
Online submission in lieu of physical bonds is allowed for in-bonding goods under Warehoused Bill of Entry: the IEC-signed undertaking from the registered email must be accompanied by the warehouse Space Certificate, Warehoused Bill of Entry copy/screenshot, IEC registration and ID proof, and any required transit insurance. DC(Bond) or designated officer will process requests, generate an Into-Bond/Job number and assign a Bond number in the system, and a separate register will be maintained to ensure the electronic undertaking is replaced by a proper bond by the deadline specified in Public Notice No. 14/2020.

Provisional assessment for missing country of origin certificates allowed, subject to bond, security and later submission of originals.
Importers unable to produce original Country of Origin Certificates due to COVID 19 may obtain provisional assessment and provisional clearance on the basis of photocopies or electronic certificates, subject to submission of a Bond or Undertaking and appropriate security (including Bank Guarantee or revenue deposit). Security requirements vary by importer class and product category, with specified classes eligible for no security while other importers must furnish reduced or full security. The Undertaking must be replaced by a proper Bond within the timeframe indicated and the Bond Section shall record all such relaxations.

CSR expenditure: contributions to designated disaster and COVID relief qualify; routine wages excluded, limited ex gratia exception applies.
Clarifies that CSR expenditure on COVID 19 qualifies when directed to Schedule VII categories for healthcare and disaster management; contributions to certain national disaster funds are eligible but state relief funds not listed in Schedule VII are not. Ordinary salary/wage payments to employees and casual workers during lockdown are not admissible CSR, while a one time ex gratia payment above wages for COVID 19 may qualify if the Board expressly records it and the statutory auditor certifies the treatment.

GST compliance relief preserves return due dates while granting conditional interest, late-fee waivers, cumulative input tax credit adjustment, and extensions.
COVID-19 GST relief retains the original GSTR-3B due dates but grants conditional interest and late-fee relief for February to April 2020. Higher-turnover registered persons receive nil interest for an initial delay period and reduced interest thereafter if returns are filed by the stipulated cut-off; smaller registered persons receive nil interest if they meet notified filing dates. Delayed GSTR-1 filing receives conditional late-fee waiver, while rule 36(4) input tax credit restrictions apply cumulatively for February through August 2020. Extended compliance timelines also apply to composition filings, e-way bills, specified returns and tax collection statements.

Provisional assessment for imports allowed on photocopy of origin certificate, subject to bond and security requirements.
Importers unable to produce original Country of Origin Certificates may obtain provisional assessment under Section 18 on the basis of photocopies/electronic COOCs, subject to submission of a Bond or Undertaking and graded security: specified eligible classes (status holders, repeat beneficiaries, certain manufacturers and institutional users of pharmaceuticals, PPE and hygiene products) require no security; other importers of those goods require 25% security; all other importers require 100% security. Undertakings must be replaced by proper Bonds by the Board specified date; option to furnish Bank Guarantee or Revenue Deposit is preserved and records of relaxations must be maintained.

Electronic sealing implementation deferred; stakeholders must report operational difficulties and treat the decision as standing order.
Implementation of electronic sealing requirements for deposit in and removal of goods from Customs bonded warehouses is deferred in response to representations from e-seal vendors. Stakeholders are notified of the deferral, invited to communicate operational difficulties to the Board, and instructed to treat actions under this Public Notice as a Standing Order for officers and staff.

Provisional assessment: allow provisional clearance on photocopied COOC subject to bond or undertaking and prescribed security.
Importers unable to produce original Country of Origin Certificates may obtain provisional clearance based on photocopies or electronic copies under Section 18, subject to furnishing a Bond or Undertaking and providing security as prescribed by importer class and goods category; eligible categories may be exempted from security while others must furnish partial or full security, and Undertakings must be replaced by proper Bonds by the date specified in the Board circular.

En bloc rail movement: Extended Port Gate designation allows CONCOR-led transshipment and Customs OOC at ICD Tarapur.
Procedure designates ICD Tarapur as an Extended Port Gate for en bloc rail movement of DPD-DPD import containers from JNPT with CONCOR as service provider for trans-shipment; specified Customs officers at ICD Tarapur will perform JNCH ICES Gate-in/Gate-Out functions and, where RMS selection requires inspection, will conduct examination, re-seal containers and grant Out of Charge (OOC); Port Terminals must provide Train Loading Summaries, gate officers must verify seals on entry, and CONCOR and ICD Tarapur must comply with scanning, trans-shipment, custodial, tariff, bonding and reporting obligations.

Customs acceptance of self certified PTA/FTA certificates allows deferred submission of originals after lockdown for DPD and AEO importers.
Customs clearance for DPD and AEO importers is permitted on the basis of self certified PTA/FTA certificates where originals cannot be furnished due to the COVID 19 lockdown; the requirement to submit original PTA/FTA certificates within fifteen days of clearance is relaxed and replaced by a deadline of fifteen days after the end of the government declared lockdown, with administrative contact provided for difficulties and the notice treated as a standing order for staff.

Additional place approval for loading/unloading under Customs Act enables COVID-19 facilitation, subject to customs supervision.
Approval is granted under Section 8(a) of the Customs Act for an Integrated Centralized Parking Zone at Nhava-Sheva to be used for unloading and loading of import and export goods as a COVID-19 facilitation measure, subject to the Customs Act, related rules and instructions of the Government and the Commissioner of Customs, and to be operated under port administration control and supervision.

Provisional assessment under Section 18 permits clearance on photocopy COOC with bond or undertaking and prescribed security.
Provisional assessment permits clearance against photocopies of Country of Origin Certificates when originals cannot be produced due to COVID-19, contingent on submission of a Bond or Undertaking and provision of security differing by importer class. Certain classes (status holders, previously compliant importers, specified manufacturers and institutional users of essential goods) receive nil or reduced security; others face higher security. The Undertaking must be replaced by a proper Bond within the prescribed period and records of relaxations are to be maintained; importers may provide bank guarantees or revenue deposits as security.

In-bonding relaxation permits electronic undertakings and online issuance of bond/job numbers pending formal bond replacement.
Temporary relaxation allows an electronic undertaking in lieu of a physically submitted bond for goods under a Warehouse Bill of Entry: the IEC holder's signed request and supporting documents (Space Certificate, Warehouse Bill of Entry copy, IEC registration and ID proof, and transit insurance where required) must be emailed to the designated bond officer, who will generate an Into-Bond/Job Number and notify the importer; TA/STA will assign the bond number in the system and maintain a register to monitor replacement of the undertaking with a proper bond.

Online filing of import/export manifests permitted temporarily; hard-copy submission required after lockdown and for manual amendments.
Shipping Lines may temporarily file Import General Manifest (IGM) and Export General Manifest (EGM) only through online mode to reduce physical interaction; they must furnish an undertaking to the Import Noting Section to submit the hard copy within fifteen days after withdrawal of lockdown measures and must provide hard copy during the temporary period if required to carry out any manual amendment.

Automated clearance for import Bills of Entry enables electronic release after customs verification and payment confirmation.
Automated clearance of import Bills of Entry will be implemented at all ICES locations where RMS is enabled. Designated Customs officers will conduct Customs Compliance Verification even if duty payment is pending; after CCV is recorded as complete by the proper officer and payment is confirmed, the ICES will electronically clear the Bill of Entry. Detailed ICES changes will be issued by DG Systems and the notice's directions shall operate as a standing order for officers and staff.

Expedited GST refunds: process pending refund claims promptly with due diligence and electronic communications.
Pending GST refund claims, including IGST refunds, must be processed immediately while ensuring due diligence and adherence to relevant legal provisions. Communications shall be conducted via official email IDs and physical document submission is not required. Cases of exporters with suspended records continue to follow the previously notified procedure. Zonal and field leadership must monitor daily and prioritize disposal of pending refunds within the administrative timeline.

Priority processing of refunds and drawback claims to expedite disposal and provide immediate relief to business entities.
A Special Refund and Drawback Disposal Drive mandates priority processing and expedited disposal of all pending Customs refund and drawback claims to provide immediate relief to business entities, particularly MSMEs, while requiring due diligence and adherence to applicable legal provisions. Principal Chief Commissioners/Chief Commissioners must monitor daily, guide officers to maximize disposals, use email communication for facilitation, and review deficiency memos to consider refunds or drawbacks on merit.

Lower nil deduction/collection certificates: existing certificates temporarily extended under conditions; new TANs or rate revisions require fresh applications.
Existing lower/nil deduction/collection certificates for F.Y. 2019 20 remain valid for their originally specified period and are additionally valid for the transitional period at the start of the following year subject to original order conditions; threshold limits assigned for 2019 20 apply unchanged for that transitional period. Electronic communications may be used for internal approval and issuance. New/different TAN applications or requests to revise certificate rates are excluded from the relaxation and must be applied for afresh per the annexure procedure.

Charitable donation deduction under section 80G: employer-issued Form 16 suffices for consolidated PM CARES contributions.
Deduction under section 80G for donations to the PM CARES Fund is admissible where employees donate through their employer in consolidated payments; in such cases the Form 16 or certificate issued by the Drawing and Disbursing Officer/employer will suffice as the basis for claiming the deduction.

Skeletal staffing for refund section maintains customs refund processing under existing pandemic trade facility directives.
The Refund section is added to the customs units authorised to operate with skeletal staff under existing trade facility directives, and shall function on the same procedural terms to preserve essential refund-processing while minimising personnel presence; stakeholders may report difficulties to the Commissioner of Customs.

Essential customs services: refund processing to continue with skeletal staff under COVID 19 operational directions; report difficulties to commissioner.
The customs Refund Section is directed to operate with skeletal staff under the COVID 19 measures, aligning its functioning with the directions in Trade Facility No. 09/2020; sections essential for cargo clearance were already ordered to discharge critical functions with minimal personnel, and stakeholders must report any difficulties to the Commissioner of Customs.