Relaxation of customs bond requirements allows undertakings in lieu of bonds, subject to conditions and later formal bond submission.
Temporary relaxation permits importers/exporters to submit an undertaking in lieu of prescribed customs bonds to expedite clearance, available to specified categories and on case-by-case basis for others; the undertaking must mirror bond content, be signed by the IEC holder and submitted from the registered email, commit to later submission of the proper bond, will not replace mandated security, and customs must record all relaxations granted.

Nodal Officer appointment to facilitate customs clearance and resolve import export and ICD/CFS queries swiftly.
Appointment of a Nodal Officer to facilitate Customs clearance and trade queries during the Covid-19 crisis: Ms. Meenu Kumar, Additional Commissioner, is designated as the zonal contact with telephone and email details for assisting importers, exporters and other stakeholders. Queries must include specific documentary references-BE or Shipping Bill numbers and dates, ICD/CFS identifiers, IEC code or full CFS/ICD/custodian details-and the precise issue to enable prompt assistance and monitoring.

Temporary bond relaxation under the Customs Act permits undertakings in lieu of bonds to expedite customs clearance during lockdown.
Temporary relaxation under section 143AA permits Customs to accept an undertaking in lieu of prescribed bonds to expedite clearance during the lockdown. The relief covers Government/PSUs, Manufacturer/Actual User importers, Authorised Economic Operators, Status holders and warehouse users; undertakings must mirror bond content, be signed on business letterhead, submitted from the registered IEC email, and include a commitment to furnish the proper notarised bond by the stipulated replacement date. Security requirements and revenue safeguards remain enforceable, and Customs must record all relaxations.

Relaxation of bond requirement allows undertakings in lieu of bonds for eligible traders, subject to conditions and replacement by formal bonds.
Temporary measure permits specified importers and exporters to submit an undertaking in lieu of a prescribed bond to expedite customs clearance during the lockdown, subject to conditions: the undertaking must mirror the bond's content, be signed on the IEC holder's letterhead and submitted from the IEC holder's registered email or authorised broker, commit to submitting the formal notarised bond by the replacement deadline, and does not replace any mandated security; customs formations must record all relaxations and may allow movements or changes of ownership in warehoused goods only to manufacturers/actual users, Authorized Economic Operators, or status holders.

Demurrage concession on delayed import air cargo encourages prompt clearance; partial waiver subject to timely removal under lockdown measures.
One-time concession: airport and cargo terminal operators shall waive fifty percent of demurrage on import air cargo that landed on or after 20-03-2020, with Bills of Entry filed and lying in custodian warehouses with or without Customs Out-of-Charge, where delay in clearance is attributable to COVID-19 lockdown measures up to 14 April 2020, provided the cargo is cleared and removed by 23:59 hours on 16 April 2020; otherwise normal demurrage applies. No alternative or additional charges shall be imposed during this period.

Late fee waiver for delayed Bills of Entry enables penalty-free import clearance during coronavirus disruption.
Waiver of late fee charges for delayed filing of Bills of Entry for IGM-related import consignments affected by coronavirus-related disruptions; such late filings will not attract late fee charges until further orders. The waiver addresses difficulties in obtaining documents or accessing ICEGATE and is to be treated as a standing order for customs officers, with specific issues to be reported to designated Appraising (Import) officers.

Extension of Form 15G and 15H validity permits non deduction of TDS where prior forms were filed; payers must report in TDS statement.
Taxpayers who submitted valid Forms 15G and 15H for FY2019-20 are deemed to have validly furnished those forms up to 30.06.2020 for FY2020-21 due to COVID 19 disruptions; payers who do not deduct tax relying on these forms must report the payments/credits in the TDS statement for the quarter ending 30.06.2020 as per TDS reporting rules.

Lower rate TDS/TCS certificates: pending TRACES applications may receive certificates covering unpaid credited or debited amounts after application.
Order requires applicants who timely filed for lower or nil TDS/TCS on the TRACES Portal to e mail the Assessing Officer evidencing pendency; the Assessing Officer must dispose of pending applications and e mail issuance or rejection. A issued certificate for lower or nil deduction/collection applies to amounts credited or debited in the financial year after the application date that remained unpaid or not received until issuance, and the applicant must share the certificate with the deductor/collector.

Container detention waiver urged: advisory asks shipping lines and CFSs not to levy detention or ground rent charges.
Advisory directs shipping lines and custodians of container freight stations to refrain from imposing container detention charges and ground rent charges on import cargo for the period 24.03.2020 to 14.04.2020, beyond the ordinarily applicable free time, in view of the nationwide lockdown and associated disruption; the communication is framed as a public-interest humanitarian appeal responding to requests from importers and customs broker associations.

Rupee Drawing Arrangement permits remittances to PM-CARES Fund with direct credit and remitter details maintained.
Permission is granted under the Rupee Drawing Arrangement to receive foreign inward remittances via non-resident exchange houses in favour of the PM-CARES Fund; Authorised Dealer Category I banks must directly credit remittances to the Fund and maintain full remitter details, and the Master Direction on non-resident exchange house vostro accounts will be updated accordingly.

Relaxation of bond requirement: Customs may accept undertakings in lieu of bonds for eligible traders, subject to safeguards.
Temporary relaxation under section 143AA permits Customs to accept a signed undertaking from specified importer/exporter categories in lieu of prescribed bonds, provided the undertaking mirrors the bond content, is submitted from the registered IEC or authorised broker, includes a commitment to furnish the proper notarised bond by the stipulated deadline, and does not replace security where mandated; security must be furnished as directed by the proper officer.

GST compliance relief: conditional extensions, fee waivers and concessional interest for specified returns during COVID-19 disruptions.
Temporary CGST relief measures clarify that statutory due dates generally remain unchanged but conditional concessions are provided: extended filing windows and waivers of late fee for specified returns if filed by announced concession dates; concessional interest treatment for delayed GSTR-3B filings with an initial nil grace period and reduced rate thereafter for certain turnover bands; cumulative non-application of the Rule 36(4) input tax credit restriction for specific months with reconciliation in a later return; e-way bill validity and various return deadlines extended to a common date under CGST Act powers.

Acceptance of scanned pre-registration applications allows email submission and electronic issuance of REX numbers during office closures.
Scanned Pre-Application forms and supporting documents may be submitted by email to Local Users for REG; Local Users will process electronic submissions, communicate deficiencies electronically, accept additional documents by email, and issue REX numbers and scanned confirmations by email until normal office functioning resumes.

Temporary bond submission relief allows AEO TI importers to email a scanned bond for container scanning, pending later notarisation.
AEO-TI importers under DPD delivery whose containers are selected for Drive Through Scanner inspection may, during the COVID-19 lockdown, evacuate containers by submitting a scanned signed bond by email mirroring the conventional bond's content; the original notarised stamp-paper bond must be submitted within fifteen days after the lockdown ends. This temporary facilitation modifies the earlier public notice to that limited extent and remains effective until further notice.

Relaxation of bond requirements allows undertakings instead of prescribed customs bonds, subject to conditions and later formal bond replacement.
Temporary relaxation permits undertakings in lieu of prescribed customs bonds to expedite clearance; applicable to government undertakings, manufacturers/actual users, Authorized Economic Operators, status holders, and warehouse users. Undertakings must mirror bond content, be signed by the IEC holder on business letterhead, sent from the registered IEC email or authorised broker, and commit to submitting the proper notarised bond by 07.05.2020. Undertakings do not replace mandated security, which must be furnished as required. Post-warehousing movements or ownership changes are restricted to manufacturers/actual users, AEOs or status holders. Bond section must record undertakings and ensure formal bonds replace them within the stipulated period.

No restriction on cargo movement: selective clearance by trade associations lacks legal effect; clear goods promptly to avoid congestion.
The Customs Department states there is no restriction on clearance or movement of any import or export cargo and that trade associations' selective clearance decisions lack legal sanction; stakeholders including custodians, steamer agents, customs brokers, importers and exporters are directed to clear goods expeditiously to prevent container pile up at terminals and avoid impediments to essential cargo, with reported difficulties to be brought to the Commissioner's notice.

Nodal officer appointment to facilitate customs clearance during Covid crisis, with designated contact and email monitoring for stakeholders.
Appointment of a Nodal Officer, Shri Dipin Singla, Joint Commissioner of Customs, to facilitate Customs clearance and assist importers, exporters, customs brokers and other stakeholders with procedural queries arising from the Covid-19 crisis; operative contact numbers and an official email are provided and emails to the Nodal Officer must also be endorsed to a monitoring inbox. The appointment is declared a Standing Order and is supplementary to a prior establishment order.

Customs clearance: nodal officers to assist importers with BOE tracking and facilitation during crisis remotely online.
CBIC has designated Nodal Officers in each Customs Zone to facilitate import clearances; stakeholders should contact the nominated officer with the Bill of Entry number, filing date and location code for tracking and assistance. The Annexure provides a stepwise flowchart for Customs clearance, covering Prior Bill of Entry filing, ICEGATE processing, PGA online NOCs, duty payment, examination leading to issuance of Out of Charge (OOC), and subsequent gate pass generation and delivery. Required documents and related party formalities are listed.

Export proceeds realisation timeframe extended to address pandemic-related delays in repatriation of export value policy
The Reserve Bank of India, in consultation with the Government of India, extended the period for realisation and repatriation to India of the full export value of goods, software or services exported for exports made up to or on July 31, 2020, increasing the prescribed timeline to accommodate pandemic-related delays; provisions for exports to warehouses outside India remain unchanged and the directions were issued under Sections 10(4) and 11(1) of the Foreign Exchange Management Act, 1999.

Line of Credit to finance eligible exports with Indian content requirement and FEMA compliance obligations for exporters.
Exim Bank's Government of India supported Line of Credit to Burundi finances export of eligible goods and services for specified construction projects, subject to Foreign Trade Policy and LoC terms. At least 75% of contract value must be supplied from India, with up to 25% procurable abroad. The LoC is effective from March 18, 2020, with a terminal utilization period of 60 months after scheduled completion. Shipments must be declared in the Export Declaration Form; no agency commission is payable though exporters may use own funds or EEFC balances for commission subject to AD Category I bank rules and FEMA compliance.