Provisional assessment under Section 18 permits clearance on photocopy of origin certificate subject to bond and security.
Provisional assessment under Section 18 of the Customs Act permits clearance on photocopies or electronic Country of Origin Certificates where originals cannot be produced due to COVID-19, conditional on submission of a Bond or Undertaking and specified security levels by importer class; undertakings must be replaced by proper Bonds by the date in the governing circular and offices must maintain records of such relaxations.

Temporary online filing of IGM/EGM; obligation to submit hard copy after lockdown withdrawal, exceptions for manual amendments.
Shipping lines may temporarily file IGM/EGM exclusively online to reduce physical interaction during lockdown; they must furnish an undertaking to submit hard copies within a short period after lockdown withdrawal, and remain obliged to provide hard copies immediately if required for manual amendment or processing.

Undertaking in lieu of bond permitted to facilitate customs clearance, subject to prescribed conditions and security safeguards.
Acceptance of undertakings in lieu of prescribed bonds is temporarily authorised for specified importers and exporters to expedite customs clearance; undertakings must mirror prescribed bond content, be signed and submitted from the registered IEC email, include a commitment to furnish the formal notarised bond within the extended period, and do not substitute for security where mandated. Movement of warehoused goods and change of ownership after warehousing is limited to specified categories, and Customs will record relaxations and require replacement of undertakings by proper bonds.

Bonded warehouse manufacturing permission enables export or domestic supply under GST with specified customs documentation and bond.
Integrated procedure under MOOWR, 2019 and section 65 requires applicants to hold or obtain a private bonded warehouse licence, apply on the prescribed integrated form, execute the prescribed bond satisfying bond and triple-duty requirements, maintain prescribed accounts and records, comply with input-output norms, and observe GST and customs procedures for exports, domestic supply and waste removals including filing shipping bills, ex-bond bills of entry and payment of applicable duties and taxes.

Extension of Time Limits under Customs Act: statutory deadlines for filings and proceedings extended for affected compliance and appeals.
Extension of time limits under the Customs Act is provided by relying on Section 6 of the Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance, 2020, so that statutory and regulatory timelines for completion of proceedings, issuance of orders/notices, and filing of appeals, applications, reports, returns and related compliances falling in the affected period are extended to the date specified by the Central Government. The notice applies this extension to refund and drawback filings, Section 74 drawback claims, appeals, show cause/demand notices, licence renewals and other customs actions, directs trade to use the extended timelines without seeking separate extensions, and designates the notice as a standing order.

Hedging of foreign exchange risk: revised RBI directions permitting specified derivative contracts and user classifications for authorised dealers.
Regulatory directions revise the hedging framework under FEMA by defining key terms, prescribing that Authorised Dealers classify users as retail or non-retail and offer derivative products accordingly, and by requiring hedges to correspond to contracted or anticipated exposures. ADs must ensure notional and tenor align with exposures, permit cancellations/rebookings with specified treatment of net gains on anticipated exposures, apply suitability and appropriateness policies, and, for large exchange positions, coordinate with exchanges and designated ADs/custodians while users remain liable for compliance.

One-time condonation under EPCG Scheme extended to accept requests for export obligation and installation certificate relief until March 31, 2021.
One-time condonation under the EPCG Scheme is extended to permit RAs to receive requests for block-wise extension, extension of Export Obligation period and condonation of delay in submission of installation certificates until 31.03.2021; the additional composition fee of Rs. 5000 is not required to be paid and other terms of the earlier Public Notices remain unchanged.

Retrospective certificates of origin: digitally signed documents enable provisional preferential clearance subject to bond or undertaking.
Authorised Indian issuing agencies shall process digital applications, transmit digitally signed Certificates of Origin, and may issue physically signed certificates later; a uniform prescribed fee applies to all preferential certificates. Importing partners are requested to accept digitally signed certificates or physical certificates unsigned by the competent authority for provisional preferential duty treatment, subject to conditions such as an undertaking, bond, or appropriate security required by Customs.

Appellate tribunal non constitution: appeals to tribunal may be filed from the President's assumption of office; dispose pending appeals.
Appeals against adjudicating authorities proceed to the prescribed Appellate Authority under Section 107 and rule 109A; appeals from those Appellate Authorities lie to the Appellate Tribunal under Section 112. Pending non constitution of the Tribunal, the Ninth Removal of Difficulties Order provides that limitation for filing appeals to the Tribunal runs from the date the President or State President assumes office. Appellate authorities should dispose pending appeals and may note in the preamble that tribunal appeals can be filed from the President's or State President's assumption of office.

Speedy clearance of consignments to prevent port congestion by using movement relaxations and nodal officer assistance.
The notice directs importers, customs brokers and stakeholders to expedite clearance and evacuation of imported consignments at Mumbai Port and ICD Mulund to avoid congestion, using movement relaxations for critical staff and drivers and the substitution of an undertaking for a notarized bond; designated Nodal Officers and ADC/JC contact points are provided to assist with passes, filing Bills of Entry, registrations and payment of assessed duties, and a list of overdue or pending clearance cases will be published to prompt remedial action.

Facilitation for Bill of Entry printouts and e-document upload reduces in-person contact; requests via email or WhatsApp.
Importers and customs brokers must request XEAM Service Centre staff by ICEGATE email or WhatsApp to print final Bill of Entry (providing BE number and BE date after OOC) and to upload documents in E Sanchit (providing IRN, DRN, BE number, BE date, IEC code, CHA User ID). XEAM will process printouts on a First In First Out basis for later collection; trade associations must publicize the process and officers are to treat the notice as a Standing Order, with difficulties escalated to the Addl/Joint Commissioner (EDI).

Essential service duty pass: trade members may obtain access to air cargo complex during lockdown via emailed request.
Issuance of an Essential service duty pass is authorized for Members of Trade to access Air Cargo Complex, Sahar during lockdown; members must email [email protected] with member details, mobile number, government issued ID and a scanned photo to obtain the pass in the prescribed format. Departmental officers are to treat this as a Standing Order and stakeholders should report implementation difficulties to the Addl Commissioner/Joint Commissioner of Customs (PRO), ACC (Import), Mumbai.

Relaxation of bond requirements allows undertakings in lieu of bonds to expedite customs clearance during lockdown.
Temporary relaxation under Section 143AA allows acceptance of an undertaking in lieu of prescribed customs bonds until 30.04.2020, requiring the undertaking to replicate bond content, be signed by the IEC holder and sent from the registered IEC email, and to commit to furnishing the proper notarized bond by 07.05.2020; mandated security is not waived and must be provided as directed. Eligibility is limited to government/PSUs, manufacturers/actual users, Authorized Economic Operators, status holders and warehouse users, with case-by-case consideration for others and recordkeeping by the bond section to ensure replacement by the deadline.

Customs bond relaxation: temporary acceptance of undertakings in lieu of bonds to expedite clearance while preserving security safeguards.
Temporary relaxation under the Customs Act allows acceptance of an undertaking in lieu of a bond from eligible importers and exporters to expedite customs clearance; the undertaking must mirror the prescribed bond, be signed by the IEC holder and submitted from the registered IEC email, and must be replaced by a proper bond within the stipulated replacement period, with no substitution for required security and customs officers retaining discretion to require additional safeguards.

Clubbing refund claims across financial years allowed; refunds must follow original cash and credit payment proportions.
Restriction on clubbing tax periods across financial years for refund claims is removed, permitting applicants to club successive tax periods even across financial years. Refund of accumulated ITC due to a rate reduction on the same goods is not admissible under the provision for inverted duty structure when input and output are identical. Refunds for supplies other than zero rated supplies must be paid proportionately in the original modes of payment-cash refunds and re crediting to the electronic credit ledger-and are limited to invoices reflected in the recipient's GSTR 2A; Annexure B must include HSN/SAC details.

GST registration during insolvency: registration retained, new registrations required and special ITC and refund procedures apply.
Pre-CIRP GST dues are to be treated as operational debt and claimed before the insolvency tribunal; coercive actions are prohibited during the IBC moratorium. GST registration during CIRP should not be cancelled (may be suspended) and the IRP/RP need not file pre-CIRP returns but must obtain new registrations and comply with GST obligations for the post-appointment period. A special procedure allows the IRP/RP to claim input tax credit in the first return for invoices bearing the erstwhile GSTIN subject to specified conditions and permits refund of cash ledger deposits made by the IRP/RP.

Apportionment of input tax credit: asset-value ratio determines transferable ITC, applied to ledger balance on filing.
Apportionment of unutilized input tax credit on demerger or partial business transfer must use the asset-value ratio specified in the scheme, with "value of assets" meaning entire business assets. For multi-State registrations, apportionment is computed at the State (distinct person) level. The asset ratio is taken as on the appointed date of the scheme and applied to the transferor's electronic credit ledger balance on the date of filing FORM GST ITC-02. The ratio applies to total unutilized ITC; the transferor may distribute the transferable amount among tax heads within available balances.

Relaxation of bond requirements allows undertakings in lieu of prescribed bonds to expedite customs clearance during lockdown.
Temporary facilitation permits submission of undertakings instead of prescribed bonds under section 143AA of the Customs Act, 1962 to expedite customs clearance during the lockdown. Relief is available for specified categories (Government/PSUs, Manufacturer/Actual User, AEOs, Status holders, warehouse users) subject to conditions: the undertaking must mirror the bond, be signed by the IEC holder and sent from the registered IEC email or authorised broker, and must be replaced by a proper notarised bond by the stipulated deadline; security obligations and revenue safeguards remain applicable.

Customs facilitation: request printouts and e document uploads remotely to reduce physical contact during COVID lockdown.
Importers and customs brokers shall request XEAM Service Centre staff by ICEGATE email or WhatsApp for printing out out of charged Bills of Entry and for uploading/linking documents in E Sanchit; XEAM contacts and required details are provided, printouts will be processed on a First In First Out basis, and documents may be collected from the Service Centre at trade convenience.

Relaxation of bond requirements permits undertakings in lieu of bonds to expedite customs clearance during pandemic disruptions.
Temporary relaxation allows specified importers/exporters to furnish a signed undertaking in lieu of prescribed bonds to expedite Customs clearance during the COVID disruption. The undertaking must replicate bond content, be submitted by the IEC holder via registered email, and include a commitment to submit the formal bond by the stipulated deadline. The measure does not waive required security; Customs may demand security in suitable form. Eligible categories include Government/PSUs, manufacturer/actual user importers, Authorized Economic Operators, status holders, and warehouse users. Movement of warehoused goods or change of ownership after warehousing is limited to these categories, and field formations must record all relaxations.