Third-party export claims under EDI permit first-party authorization enabling third parties to utilize linked shipping bills and eBRCs.
Claims for Third Party export benefits under the EDI system require the First Party to link shipping bills and eBRCs and may authorize a Third Party to claim specific shipping bill items; authorized Third Parties may then utilize those items. Foreign exchange realizations recorded in eBRCs are converted using published monthly exchange rates when available, and where not available the INR value in the eBRC is converted into US dollars using the prevailing US$/INR rate on the date of realization as published by the customs authority.

Export certificate issuance streamlines return of high-value personal property with online form, print duplicate, and submit procedure.
Export Certificates for high-value personal property of departing international passengers will be issued at Customs counters in the departure hall; the Export Certificate format and instructions are available online, and passengers must download, complete, print duplicate copies, and submit them to the Customs Officer. Contact details of Authorised Valuers for jewellery valuation are provided on the same online link to assist passengers.

Risk management system in exports: ensure complete shipping bill field-wise data to avoid selection for examination.
Exporters and Custom House Agents must provide complete and accurate information in the designated Shipping Bill fields at submission, including whether consignments are factory stuffed, the Seal Type (Authorised/Self/Warehouse), Central Excise examination status, and specific claims under Chapter 3 reward schemes in the "Whether export under Reward Scheme" field, to avoid selection for examination and processing delays.

Standardized Delivery Instruction Slips strengthen transfer controls through serial numbering, electronic validation and mandatory scanning to protect investors.
Delivery Instruction Slip issuance and processing are standardized to strengthen transfer controls by mandating pre-printed serial numbers, DP ID and BO ID, unique serial numbering within each DP, prohibiting mixed-use slips and multiple execution-date use, requiring immediate electronic reporting of DIS issuance, validation of serial numbers at execution to prevent used or unissued DIS from being processed, and mandatory next-working-day scanning with retained archived images and audit trails.

Securitised debt reporting: mandatory single platform trade reporting and designated clearing settlement to improve market transparency.
All trades in securitised debt instruments by specified institutional investors must be reported on a single recognized trade reporting platform by both buyer and seller within a short timeframe; reporting platforms must publish continuous market data and relevant disclosures. Trades between those investors and entities regulated by the central banking authority must be cleared and settled through designated clearing corporations and will be subject to norms prescribed by those clearing corporations.

Education cess calculation excludes cesses levied under non finance Acts even if collected by the Department of Revenue.
Education Cess and Secondary and Higher Education Cess are to be calculated only on duties that are both levied and collected by the Department of Revenue; cesses levied under Acts administered by other Ministries but collected by the Department of Revenue are excluded from the cess base, and pending assessments should be finalized accordingly.

Specified authority designation for tax data sharing enables supply of resident taxpayers' identity and address for food security implementation.
The Central Board of Direct Taxes designates the Director General of Income-tax (Systems) as the specified authority to provide designated State/Union Territory authorities with resident individual income-tax payees' name, father's name and address for two consecutive financial years prior to the financial year preceding the request, subject to notification of incomplete records and execution of a Memorandum of Understanding detailing data transfer mode, confidentiality and preservation mechanisms.

Infrastructure classification broadened: MRO now treated as airport infrastructure for External Commercial Borrowings eligibility.
For ECB purposes the Airport sub sector in the Transport Sector of Infrastructure is expanded to treat Maintenance, Repairs and Overhaul (MRO) as part of airport infrastructure; services not constituting infrastructure remain excluded. All other ECB policy provisions are unchanged and AD Category I banks must inform constituents; the directions are issued under statutory foreign exchange powers without prejudice to other legal permissions.

Issue of non-convertible bonus preference shares permitted to non-resident shareholders under approved scheme, subject to tax no-objection.
An Indian company may issue non-convertible/redeemable preference shares or debentures to non-resident shareholders, including depositories for ADR/GDR holders, by way of bonus distribution from general reserves under a Scheme of Arrangement approved by an Indian court, subject to no-objection from the Income Tax Authorities; other types of preference shares and convertible debentures remain subject to existing FDI circulars.

Modification of SION norms for Ambrettolide reduces input quantities and replaces caustic soda with seedlac.
Modification of SION A-1730 revises input requirements for the export product Ambrettolide under FTP and Handbook authority by reducing permitted quantities for Serial Numbers 1-3 and replacing the Serial Number 4 input from caustic soda to seedlac; the revised input schedule is Trimethyl Orthoformate 0.1724 kg, Britol (Paraffinic Mineral Oil) 1.020 kg, Glycerine 3.053 kg and Seedlac 12.757 kg.

SAD exemption on SEZ/FTWZ clearances: stock transfers for self-consumption attract SAD when no VAT or sales tax is leviable.
Stock transfers from an SEZ/FTWZ to a DTA unit for self-consumption attract SAD because such transfers are not leviable to sales tax/VAT, and the Notification No.45/2005 exemption requires that the goods would not be exempt from sales tax/VAT when sold in the DTA.

Excise duty exemption repeatability permitted for units undertaking a second substantial expansion when conditions of the current notification are met.
An existing unit that availed excise duty exemption earlier by substantial expansion may avail exemption again by a second substantial expansion under the later state-wide notification, provided it satisfies the eligibility criteria and procedural modalities specified in that notification; the earlier and later notifications operated through a refund mechanism, contained no sunset clause or explicit bar on repeat benefits, and administrative guidance is to be issued to field formations and taxpayers.

Rollover of guarantees: not treated as new financial commitment if conditions on end use, terms, reporting, and investigations are met.
Rollover of guarantees for Overseas Direct Investment will not be treated as a fresh financial commitment if the original guarantee was issued under then-prevailing FEMA guidelines, the end use by the JV/WOS/step-down subsidiary remains unchanged, no terms or amount change occurs except for validity, the rollover is reported in Part II of Form ODI, and any ongoing investigations are notified; otherwise prior Reserve Bank approval via the designated Category I Authorised Dealer bank is required.

Letter of Permission validity aligned with goods usage, warehousing and reporting relaxations for export oriented units.
The Office Memorandum implements Committee recommendations to restructure EOU administration: LOP validity with staged extensions tied to certifications; usage period for goods made co terminus with LOP; permission for export warehouses outside EOU premises under existing warehousing rules; case by case approval for facility sharing among EOUs (excluding SEZ units); conditional Inter Unit Transfer with CBEC procedural clarification; reduced turnover threshold for self warehousing and self certification; a single common return for DoC and DoR; and extension of shipping bill submission time.

Tariff value fixation for cosmetics set as retail sale price less prescribed abatement under excise law.
Tariff value for goods under the cosmetics tariff heading is fixed by reference to the retail sale price less the abatement rate prescribed under the abatement notification, so that a specified proportion of the RSP constitutes the tariff value for excise valuation; implementation difficulties are to be reported to the Board.