PAN jurisdiction correction: trusts' PANs to be migrated to Exemption Charges after RCC review and data retrieval from central records.
RCC-wise extracts of trust ITR-7 filings have been compiled to identify PANs outside their proper Exemption Charges jurisdiction; PCITs/CIT(Exemption) must obtain the encrypted spreadsheet and password from the designated Administrative Director to effect PAN migration and jurisdictional realignment before time-bar constraints.

Transshipment of courier shipments: updated procedure requires bonds, guarantees, secured transfer and destination landing acknowledgements.
Authorised Couriers may transship imported consignments from Bangalore Airport to specified domestic customs stations, subject to Sections 54-55 of the Customs Act, the Transshipment Regulations and Courier Regulations. Permissions are granted by the Assistant/Deputy Commissioner (Courier) where procedures are followed; air is preferred, road allowed only when air carriage is unavailable. Security and procedural safeguards include segregation, X ray, secured TP godown with double locks, Cargo Transfer Manifests and destination landing acknowledgements. Couriers must execute a bond with a bank guarantee of 15% (self renewing), may use a mother bond, insure goods, and face forfeiture or penal action for failures.

All Industry Rates of Duty Drawback revised to add and reclassify tariff entries and adjust drawback caps.
Changes to the All Industry Rates (AIR) of Duty Drawback effective 23.11.2015 extend AIR to rice in PP/HDPF bags, create separate tariff entries with AIRs and caps for specified varieties and blends, restructure sub headings to distinguish drawback caps, expand descriptions of tariff items to include additional products, provide composite AIRs for footwear under specified headings, and increase or adjust drawback rates and caps for a range of identified tariff lines.

Electronic refund payment to bank accounts introduced; requires one time bank certified authorization, cancelled cheque, and self attested copy for later claims.
Electronic payment of sanctioned rebate/refund amounts will be made directly to assessees'/exporters' bank accounts via RTGS/NEFT. For fresh claims filed on or after 10.02.2016 claimants must provide a one time, bank certified authorization in duplicate in the prescribed format (Annexure A) with a cancelled cheque containing the IFSC code; for subsequent claims a self attested copy of the authorization must be produced. Queries may be addressed to the jurisdictional Commissioner.

Customs Single Window expands online NOC and lab integrations to streamline regulatory clearances across multiple agencies and locations.
Implementation of an integrated Customs Single Window within ICES to enable electronic lodging of Customs clearance documents, message exchange with regulatory agencies, an online No Objection Certificate (NOC) module for referral of Bills of Entry to specified agencies with defined online decision categories, and a Lab Module to automate sample referral and online test reporting; Out of Charge depends on agency entries and initial item referral will use Customs Tariff Head while directories and role mappings are managed by Local Systems Managers.

FATCA and CRS compliance: reporting in local currency and due diligence rules for fixed deposits, custodians, HUFs and NBFCs.
Operational guidance for FATCA and CRS requires reporting in local currency for specified cycles and permits financial institutions to treat certain fixed deposits opened without new documentation as pre-existing accounts where the linked savings account predates the relevant cut-off, due diligence has been or is being completed, and accounts are treated as linked. Local sub-custodians must conduct due diligence on global custodian end-clients but may rely on global custodian KYC/FATCA/CRS documentation while retaining reporting obligations and access to documents. HUF accounts are treated as entity accounts with PMLA/KYC due diligence, and NBFCs report based on whether they operate as depository institutions or investment entities.

Electronic refund reconciliation: UTR collection and periodic scrolls ensure PAO-led matching and discrepancy reporting.
A monthly reconciliation regime requires collection of the bank-generated Unique Transaction Reference (UTR), consolidation of UTRs and cheque details by the refund sanctioning authority for transmission to the Pay and Accounts Officer (PAO), and submission by the bank of a periodic scroll showing transfers; the PAO shall reconcile field cheques with the periodic scroll and report discrepancies to field formations for verification and compliance reporting.

VAT central assessments will use Form 9 data to levy tax for statutory form deficiencies; hard copies not accepted.
Assessments for tax due to deficiencies of central statutory forms will be based on information filed in Form 9 and departmental electronic records; the system branch will compute tax by reconciling Form 9 with Form 1 and supply an editable assessment order. Hard copies of statutory forms shall not be accepted; authenticity can be verified via TINXSYS. Existing assessments need not be re issued unless reassessment is required and no objection or appeal is pending. Objections/appeals for deficiency based assessments are allowed only after ensuring the relevant forms have been filed online. Form DVAT 09 governs cancellation of registration and stock valuation at cancellation.

Re-export under Section 69: shipping bills must be processed via EDI 1.5; manual filing requires prior commissioner approval.
All shipping bills for re-export under Section 69 of the Customs Act, 1962 must be filed and processed under the Electronic Data Interchange (EDI) 1.5 system; manual noting is permitted only in genuine technical-failure cases with prior approval of the Additional/Joint Commissioner in charge of docks, and implementation difficulties must be reported to the issuing office.

Online processing of SCOMET export applications requires prescribed document uploads; originals of end use certificates and entry bills still required.
Online processing of SCOMET export applications requires mandatory electronic filing with digital signature and uploading of prescribed documents-End Use cum End User Certificates from all supply chain entities, purchase orders, ANF 1 exporter profile, technical specifications, relevant contract excerpts, and prior authorization copies-so applications can be forwarded electronically to the inter ministerial working group. Only original End Use cum End User Certificates and copies of Bills of Entry for exports in the preceding year must still be submitted in hard copy.

Port clearance: Steamer agents may use a one year continuity bond to streamline vessel entry, with documents due within seven days.
Steamer agents may furnish a one year continuity bond/guarantee, in prescribed format, to obtain Advance/EDI Port Clearance and avoid repeated bonds; required certificates must be submitted within seven days of sailing or customs action under the Customs Act, 1962 may follow. The bond must be on Rs. 500 stamp paper as revised, renewals must be sought before expiry, and other public notice provisions remain unchanged.

Continuity bond option for steamer agents simplifies port clearance, replacing repeated bonds while preserving document submission rules.
Steamer agents may furnish a one year continuity bond/guarantee in the prescribed format to obtain Advance/EDI Port Clearance for vessels, reducing repeated bond execution; the bond must be on revised stamp paper and requires submission of specified certificates (inward/outward clearance, immigration NOC, port health, ship registry) within seven days of sailing, with noncompliance subject to action under the Customs Act, 1962, and agents must apply for renewal prior to expiry.

Minimum Import Price obligations strengthened; importers must comply or face customs enforcement and penalties for iron and steel imports.
Amendment to import policy conditions imposes Minimum Import Price requirements on specified iron and steel HS codes under Chapter 72; customs formations are directed to implement the amended conditions and initiate action under the Customs Act, 1962 against importers violating those conditions, and to report any enforcement difficulties to the Board.

Focus Product Scheme benefit applies to exports of finished dosage forms containing omeprazole or lansoprazole, treated separately.
Regional authorities are directed to grant Focus Product Scheme incentives for exports of finished dosage forms that use either Omeprazole or Lansoprazole as the active pharmaceutical ingredient, the Department of Pharmaceuticals having clarified the tariff entry covers the two distinct finished-dosage-form products rather than a combined formulated product.

Telephone contact protocol establishes designated board, principal and fax lines with specified attendant and transfer procedures.
An administrative telephone contact protocol designates a board line to be attended by an operator (with automatic transfer to the IE Code modifications extension if unattended) and a principal officer line to be attended by the personal assistant (with automatic transfer to the principal if unattended). One number is reserved exclusively for fax and will not accept voice calls; another is reserved for outgoing calls and a data link and will not answer incoming calls.

Mandatory online IEC filing requires digital signature and limited supporting documents; modifications demand prior registry updates.
IEC filing is shifted to a mandatory online process with digital signature; applicants must upload only PAN, a cancelled cheque or bank certificate showing the entity name, and a digital photograph meeting prescribed size and format limits. There will be no deficiency letters for online filings-applications with errors will be rejected and must be resubmitted. IEC status labels like "manufacturer exporter" do not automatically confer benefits; applicants seeking modification must first update Income Tax and ROC records and provide corroborative evidence along with the prescribed fee.

Custodianship extension and custodial liability emphasized; operator bears duty and loss responsibility for goods in custody and transit.
Extension of custodianship is subject to maintenance and renewal of a Custodian Bond and insurance, with the custodian liable for duty and losses for goods pilfered, lost, damaged or mishandled in the customs area or during transit for export or transshipment. The custodian must provide specified infrastructure, security, EDI connectivity, safe transport, records and segregation of cargo, prohibit removal without written customs permission, publish charges, and comply with all statutory regulations and performance benchmarks.

Power generation entitlements limited to initial setup benefits; O&M benefits restricted and DTA sales subject to customs duty.
Power plants by developers in SEZs must be in the Non-Processing Area and receive fiscal benefits only for initial setting up; no O&M benefits are admissible and no NFE obligation applies. Captive power plants located in the Processing Area are treated as units, subject to NFE obligations, entitled to full fiscal benefits under section 26 including O&M and duty-free inputs, and may sell to DTA subject to customs duty as determined by the Department of Revenue. IT/ITES and specified sectors requiring uninterrupted power may locate generation in the Processing Area with full benefits. Backup and transitional provisions vary by location and prior approval.

Electronic payment of export refunds via RTGS/NEFT requires bank-certified one-time authorisation; bank may deduct applicable transfer fees.
Direct electronic remittance of sanctioned export refund/rebate amounts is implemented via RTGS/NEFT through specified Syndicate Bank branches; claimants must provide a one-time bank-certified authorisation (Annexure-A). Designated Assistant Commissioners will submit consolidated signed statements (Annexure-B) and an e-mail to the bank with a weekly consolidated cheque; the bank will verify details, effect remittances, and deduct applicable RTGS/NEFT charges per RBI, with authorized officers and PAO following CBEC e-payment and reconciliation procedures.

Custodianship obligations require compliance with customs regulations and impose liability for loss or pilferage of cargo.
Custodianship is extended under Section 45(1) of the Customs Act subject to compliance with Section 45(3), the Handling of Cargo in Customs Areas Regulations, and all applicable laws. The custodian must maintain prescribed bonds and insurance, execute fresh bonds on expiry including separate export transshipment bonds, and is liable for duty and loss arising from fire, theft, pilferage or transit damage. Operational obligations include segregation and secure storage of imports, exports and transhipment cargo, provision of infrastructure, EDI connectivity with Customs, record-keeping, restricted movement of goods without proper officer permission, and publishing a schedule of charges.