Cargo delivery timelines: goods must be released promptly after vehicle entry upon customs out of charge, ensuring swift release.
Directive requires expedited cargo release procedures: delivery of goods to be effected within one hour of vehicle entry into the CFS subject to obtaining out of charge from customs, and delivery for de stuffed LCL cargo to commence within one hour of intimation by the party; stakeholders are to report any implementation difficulties to the Commissioner of Customs (Export).

Sample handling procedure: remnant samples transferred to Central Sample Cell and retained until authorised disposal.
Customs laboratory shall hand over only remnant samples sufficient in quantity for re testing to the officer of the Central Sample Cell at the time fresh samples are handed over to the laboratory; such remnant samples shall be retained in the Central Sample Cell until disposal as per paragraph 6 of the Public Notice.

Data quality compliance in customs requires CHA attendance at mandatory training, with licence endorsements for non-compliance.
Custom House Agents must attend compulsory instructional sessions on improving data quality in Bills of Entry and Shipping Bills to ensure legal compliance; CHAs who fail to attend will receive Warning Memoranda endorsed on their CHA licence, face adverse consideration for passes and licence renewal, and may be suspended until they complete the required learning. BCHAA is asked to publicize the sessions and secure member attendance.

Verification of Export Obligation: Customs to accept DGFT EODCs generally, with targeted random checks and joint intelligence.
Verification of Duty Credit Scrips must be completed before registration and Customs may randomly verify supporting shipping bills; detailed verification of EODCs under EPCG is ordinarily required only for first-block fulfillment and final EODCs issued by DGFT may be accepted without further checks absent specific intelligence. Advance Authorization/DFIA EODCs may likewise be accepted unless intelligence indicates otherwise. Field formations must implement Circular No.5/2010-Cus. rigorously, conduct limited random retrospective checks, record written reasons for detailed verifications, and set up inter-agency quarterly coordination to monitor Export Obligation compliance and take revenue-protective action where EODCs or evidence are not furnished.

Export realization monitoring requires customs to implement the BRC module, issue SCNs for non submission and liaise with licensing authorities.
Implementation of the Bank Realization Certificate (BRC) module must be completed by all Customs Houses to monitor export realizations for Drawback shipments, with historical verification for 01.01.2004-31.12.2007 and six monthly checks thereafter. Customs must input BRCs/negative statements, issue Show Cause Notices where documents are not submitted, undertake adjudication and recovery of drawback, and establish liaison with Regional Licensing Authorities to report exporters with non existent addresses for possible IE Code cancellation; implementation difficulties must be reported to the Board.

Additional undertaking for Offshore Derivative Instruments: mandatory confirmation of Regulation 15A compliance and KYC adherence.
Reports accompanying Offshore Derivative Instruments must include an additional undertaking confirming that the beneficial owner and recipient of the ODI comply with Regulation 15A and that KYC compliance norms have been followed for the beneficial owner; these undertakings are already reflected in the Monthly Summary Report and Annexure A, and other provisions of the earlier circular remain unchanged.

Classification of handicrafts under drawback schedule: accept certificates and avoid holding exports pending routine verification.
Certificates from EPCH/Development Commissioner should be requested only where doubt exists and normally accepted, including certification on invoices or photographs; rejection requires Commissioner approval and consultation. Examination of consignments must follow Board examination norms, with EDI-selected packages examined unless fraud intelligence exists. Artware/handicraft items must be classified under specific Drawback Schedule artware/handicraft headings irrespective of Customs Tariff/HSN alignment, and multi-constituent articles classified by the material predominant by weight with the applicable drawback rate applied to the whole article.

Bank Guarantee exemption narrowed to specified serious violations; affidavit and verification required for authorization holders.
The Circular limits denial of Bank Guarantee exemption to authorization holders booked, in the previous three financial years, for serious violations: mis-declaration/mis-statement/collusion/willful suppression/fraudulent intent causing duty evasion; clandestine or unauthorized removal warranting confiscation; wrongful claims of CENVAT credit, rebate, refund, drawback or export benefits; non-deposit of collected duties; and non-registration with intent to evade. Applicants may be required to submit an affidavit affirming absence of such bookings under Customs, Central Excise, Service Tax, FEMA and the Foreign Trade Act, with random verification by Commissioners.

Services eligible for SFIS now defined, limiting scheme benefits to listed service sectors and excluding telecom and airlines.
Appendix 41 to the Handbook of Procedures, effective 1 January 2011, prescribes a closed list of service sectors and sub sectors entitled to benefits under the Served From India Scheme; services not listed are ineligible for SFIS benefits on foreign exchange earned from that date. The Notice deletes the Telecom paragraph and removes the word "Airlines" from the ineligible remittances provision in Para 3.6.1 to align exclusions with Appendix 41. Annexure 1 enumerates qualifying categories including business, communication, construction, education, environmental, health, tourism, recreational and transport services.

Service tax exemption for Janata Personal Accident Policy confirmed for state-specified group schemes serving targeted populations.
Service tax exemption applies to Janata Personal Accident Policy (JPAP) group schemes customized by insurers per state government specifications to provide low sum assured risk cover to targeted populations and to fulfil prescribed rural or social sector obligations, and such schemes are covered by Notification No. 3/1994 ST despite no explicit definition of JPAP in that notification.

ODI/PN reporting requirements updated; monthly annexure and summary filings with undertakings, thresholds and secured submission protocols for FIIs.
SEBI requires FIIs issuing ODIs/PNs to submit specified annexures detailing instrument activity and underlying Indian trades by security type, plus an ISIN wise Monthly Summary Report. Annexures are due by the 10th of each month with a six month lag; the Monthly Summary is due by the 7th for the preceding month. Reports must include a revised undertaking confirming compliance with Regulation 15A and KYC norms. Inter FII issuance is reportable by naming the intermediary FII to avoid duplication. Non proprietary index exposures below a 20% Indian component need not be reported; custom baskets hedged onshore are always reportable. Submissions must be password secured Excel files sent by the compliance officer.

National Sports Federation status revoked - BCCI loses entitlement to customs duty exemptions for imported and certified cricket goods.
BCCI has ceased to be recognised as the National Sports Federation/Apex Body for cricket for failure to submit mandatory annual recognition documents. Consequently, BCCI is not eligible for customs duty exemptions under notification no.21/2002-Cus. or any other customs notification; goods imported by or certified by BCCI are not entitled to exemption benefits available to recognised NSFs/Apex bodies.

Non requirement of Proforma Invoice: ANF 2B no longer requires supplier proforma invoice with import authorization applications.
The Directorate General of Foreign Trade amends ANF 2B to delete Serial No. 4(b) of the Guidelines for Applicants, removing the requirement to attach a self certified copy of the foreign supplier's proforma invoice with applications for import authorization under the Foreign Trade Policy.

Tariff Rate Quota allocation for natural rubber: applications invited; allocation tied to certified prior-year consumption.
Allocation of Tariff Rate Quota (TRQ) for Natural Rubber 2010-2011 is invited by DGFT; EFC will allocate TRQ to actual users based on 2009-10 consumption certified by the Rubber Board. Applicants must apply by e-mail in the prescribed format, then file ANF2B with fee to the Regional Authority for issue of TRQ authorisation, and complete imports within the financial year.

EPCG Scheme compliance: Clarified conditions for conversion/disposal, EODC issuance, export obligation and spares import rules.
Clarifications under the EPCG Scheme specify that vehicles imported before 31.03.2007 may be converted or disposed of after EODC issuance, completion of five years from import and absence of DRI/CBI proceedings, while vehicles imported on or after 01.04.2007 require fulfillment of the Actual User Condition before conversion/disposal. Spares may be imported without the 10% limit subject to 100% export obligation. Processed foods are excluded from agricultural-product exemptions. EODC issuance amid investigations is discretionary by Head of Office; pending nexus cases may use Chartered Engineer Certificates.

Customs Area designation for a container freight station enables supervised cargo examination, clearance, stuffing, and loading operations.
A Container Freight Station is notified as a Customs Area for examination and clearance of import cargo in FCL containers and for customs-supervised stuffing and loading of export cargo. The notification specifies the premises, boundaries and effective date of the customs-area designation.

Non-submission of returns: enforcement mechanism urged to identify defaulters and invoke penal provisions to secure compliance.
Assessees must self assess and file prescribed Central Excise returns periodically so the department can verify duty payment and CENVAT credit; Central Excise Ranges must scrutinise returns to identify those who fail to submit or submit late, and follow up to secure compliance. Commissioners must establish mechanisms to identify defaulters and invoke penal provisions where appropriate, while Chief Commissioners will monitor the mechanism quarterly.

Prohibition on opting to pay duty for unconditionally exempt goods prevents CENVAT credit and mandates deposit and recovery.
Section 5A(1A) prohibits a manufacturer from opting to pay duty on unconditionally fully exempted goods and bars entitlement to CENVAT credit on inputs for such goods. Amounts paid or collected as purported excise duty on exempted goods are not 'duty of excise' for CENVAT purposes; such sums must be deposited with the Government and any downstream CENVAT credit availed on them must be recovered under the CENVAT Credit Rules.

Re-credit certificate: simplifies re-export relief allowing near-full utilisation within prescribed validity without fresh DGFT scrip.
Customs-issued Re-credit Certificates for re-exported defective/unfit goods or for re-assessment of debited duty shall record scrip particulars, import date and debited/re-assessment amount. The Re-credit Amount may be utilised to the extent of 98% and is valid for use within six months of issuance. There is no requirement for DGFT regional offices to issue a fresh scrip in such cases.

Registration Certificate decentralization for cotton exports enables four zonal offices to receive documents and issue RCs by email.
Issuance of Registration Certificate for cotton export allocations is decentralized to four Zonal Joint DGFT offices (Chennai, Delhi (CLA), Kolkata, Mumbai), which will receive, scrutinize and issue RCs per existing procedures. Allottees with an allotted slot may attend their original DGFT office or any zonal office by e-mail; those without confirmation must choose a zonal office and present required documents without seeking prior slot confirmation. Applicants must e-mail the chosen zonal office and copy [email protected], indicating a session number from the published slots.