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Implementation of Risk Management System (RMS) in Imports at Ports under the jurisdiction of Pune Customs
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Risk Management System: automated import clearance enables self assessment facilitation with targeted assessment and post clearance audit.
The Pune Customs Commissionerate implements a Risk Management System (RMS) in ICES/ICEGATE to process electronically filed Bills of Entry and IGMs by system evaluation for immediate Out of Charge on self assessment or selection for assessment/examination. AEO importers receive predominant facilitation subject to CCRs and random checks. Bond debits become system driven and concurrent audit is replaced by Post Clearance Audit. Emphasis is placed on data quality, submission of specified documents before Out of Charge, integration with SWIFT where available, and use of digital signatures.
Mandatory of Declaration of Standard UQC in Bills of Entry - ICES Advisory 01/2018
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Mandatory Standard Unit Quantity Code declaration required in bills of entry, blocking submission unless SQC and quantity are supplied.
Declaration of the Standard UQC is required in Bills of Entry: include info Type CHR and info QFR SAC in the Single Window Table, provide the quantity in Info_MSR and the Standard UQC code in Info_UQC, which will be validated against the Tariff Code directory in ICES. Even if identical to the commercial UQC, the Standard UQC and its quantity must be separately declared. Bills of Entry cannot be submitted unless these details are provided.
ICAI's announcement regarding clarification on Applicability of Rotation principles on a company as per Section 139 of the Companies Act, 2013
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Auditor rotation applicability: professional body asked to withdraw an unauthorized clarification and explain its issuance under Companies Act governance.
The Ministry of Corporate Affairs states that clarifications on the applicability of rotation principles under the Companies Act are within the Ministry's competence; a professional accounting body issued an unauthorized announcement about when a company ceases to fall under those rotation principles. The Ministry requests immediate withdrawal of the announcement and an explanation for issuing it without prior consultation or approval.
Directions for Expedited Disposal of GST Refund Applications and Weekly Reporting
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Priority disposal of GST refund applications requires timely verification, weekly reporting, and prompt treasury payment of sanctioned refunds.
Priority disposal of GST refund applications is directed for all assessing authorities, including manual applications and portal-reflected applications not physically received in office. Applications are to be verified as per rules and processed on a time-bound basis, while weekly disposal reports up to each Friday must be uploaded online by the following Monday through the Additional Commissioner Grade-1 login. Prompt treasury payment of refunds and strict compliance with these instructions are required.
Investment by Foreign Portfolio Investors (FPI) in Debt
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FPI exposure limit removal expands investor access to Indian corporate bond market and permits higher single corporate allocations.
Withdrawal of the 20 per cent single corporate exposure cap for Foreign Portfolio Investors in corporate bond portfolios; the restriction in paragraph 4(f)(ii) of AP (DIR Series) Circular No. 31 is rescinded with immediate effect to broaden investor access to the Indian corporate debt market. The instruction is directed to Authorised Dealer Category I banks under Schedule 5 of the FEMA Regulations, 2017 and issued under sections 10(4) and 11(1) of the Foreign Exchange Management Act, 1999, without prejudice to other legal permissions.
Changes in Circulars issued earlier under the CGST Act, 2017
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GST amendments update prior circulars, revising export, job work, detention, recovery and registration procedures.
Prior administrative circulars are amended to align with the GST Amendment Acts effective 01.02.2019, revising guidance on Bond/Letter of Undertaking and export realisation in INR, extending and clarifying job work return timelines and reverse charge effects, modifying detention and confiscation procedures to allow a window for owner/transporter payment of tax/penalty, streamlining recovery of wrongly availed transitional credits, and updating registration cancellation processing to reflect suspension provisions.
Mandatory declaration of standard UQC(Unit Quantity Code) in bills of entry
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Mandatory declaration of standard unit quantity code requires separate SQC and quantity in bills of entry, else submission blocked.
Mandatory declaration of the Unit Quantity Code (UQC) in bills of entry is required via a specific qualifier in the Single Window table to capture the standard UQC (SQC) and its measured quantity; Info_UQC must provide the SQC which will be validated against the tariff code directory, and bills cannot be submitted without these details.
Implementation of Risk Management System (RMS) in Exports at Tuna Port and Jakhau Port, Kandla Commissionerate
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Risk Management System for exports: automated selection of shipping bills for facilitation, examination, assessment and post clearance audit.
Implementation of a Risk Management System (RMS) will electronically process Shipping Bills in ICES to determine whether consignments are facilitated for goods registration and Let Export Order on self assessment or selected for verification, physical examination, assessment, interdiction, or post clearance audit. Officers must follow RMS instructions; exporters and CHAs must satisfy Compulsory Compliance Requirements (CCRs), submit required documents prior to LEO, and ensure accurate data quality to obtain facilitation and avoid selection for enforcement actions.
Implementation Of Risk Management System (RMS) in Imports at Tuna Port and Jakhau Port, Kandla Commissionerate
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Risk Management System: imports processed under RMS determine assessment, examination or out of charge with AEO facilitation.
RMS routes all electronically filed Bills of Entry through ICES to generate instructions that determine whether a B/E is given Out of Charge or selected for assessment and/or examination. RMS outputs include Compulsory Compliance Requirements that must be satisfied before clearance; AEOs receive self appraisal facilitation but remain subject to CCRs and possible selection. Assessing, examining and OOC officers must follow RMS instructions, verify data quality, classification, valuation and allied act requirements, record departmental comments where needed, and participate in Post Clearance Audit selections and procedures.
Discontinuation of physical copy of Advance /EPCG Authorisations issued from 01.03.2019 onwards, for EDI ports
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Discontinuation of physical authorisations: online PDF becomes primary document and Customs to accept printed authorisation at EDI ports.
Advance and EPCG authorisations for EDI ports will no longer be issued on security paper; RAs will transmit authorised details daily to the DGFT server and applicants will access and print the Authorisation PDF from the DGFT portal. Customs at registered EDI ports shall accept the printed PDF for execution of BG/LUT. RAs must retain a plain-paper printout, send system-generated details to other agencies, and ensure amendments and invalidations are updated in the system within two working days after prior transmission.
Amendment in Standard Input - Output Norms (SION) at S. No. E-92 for export product "Groundnut Kernels"
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SION amendment permits specified imports for HPS groundnut kernels, including packaging materials and groundnut in shell inputs.
Amendment to SION E-92 permits specified imports per kilogram of HPS Groundnut Kernels exports: Raw Jute and LDPE/HDPE/PP granules at 1.05 Kg per Kg of export product packaging; either Groundnut in Shell at 1.20 Kg per Kg of export product or Upgraded Groundnut Kernels at 1.05 Kg per Kg. For roasted and blanched HPS Groundnut Kernels, Groundnut in Shell may be allowed at 1.25 Kg per Kg or Upgraded Groundnut Kernels at 1.10 Kg per Kg. The change is made under Paragraph 1.03 of the Foreign Trade Policy.
Implementation of the Risk Management System (RMS) in Exports -Local Risk Management System Administration
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Risk management in exports: RMS targeting and interventions control consignment selection while facilitating compliant exporters and reducing unnecessary checks.
The RMS Export assigns LRM administration to designated SIIB leadership and users, mandates credential management and vigilance over shipping bills, and establishes two core tools: Targeting (intelligence-driven, proposer/approver-controlled national or local rules requiring justification and Commissioner approval) and Intervention (percentage-based checks to monitor compliance or improve declarations, subject to proposer/approver review and impact analysis). Operational safeguards include staged processing, dashboard visibility rules, impact analysis, random selection quotas, ICES fallback processing, and supervisory monitoring and feedback channels to protect facilitation of compliant trade.
Implementation of the Risk Management System (RMS) in imports Local Risk Management System and PCA administration
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Risk Management System governs targeting, interventions and post clearance audit selection to facilitate compliant imports.
The RMS integrates local and national systems to enable intelligence-driven targeting, percentage-based interventions and PCA selection for bills of entry. Designated administrators assign user privileges, enforce messaging with ICES, record proposer/approver justification for targets/interventions, and permit national or local application. PCA features include national PCA rules, locally managed PCA and corridor interventions, random-percentage selection, and strategic retrospective audits; all measures prioritize facilitation of compliant consignments and require feedback and oversight to avoid undue delay or harassment.
Implementation of Risk Management System (RMS) in Imports at ICD Powarkheda
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Risk Management System enables self-assessed import clearances with targeted assessments and post-clearance verification for compliance.
The RMS at ICD Powarkheda processes electronically filed Bills of Entry through automated risk rules to allow self-assessed B/Es to be cleared out of charge after duty payment without officer assessment or examination, while selecting a subset of B/Es for appraisal, examination or Post-Clearance Audit based on risk parameters, random selection or specific intelligence. AEO importers receive assured facilitation subject to Compulsory Compliance Requirements; bond details, SVB declarations and required certificates must be provided at filing to avoid non-facilitation.
Implementation of Risk Management System (P.MS) in Exports at ICD Powarkheda
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Risk Management System enabling electronic selection of export shipping bills for facilitation or customs control, affecting documentation and compliance procedures.
Implementation of a Risk Management System at ICD Powarkheda will cause RMS-driven electronic processing of Shipping Bills in ICES, determining whether Bills are facilitated with a Let Export Order, sent for verification of self-assessment and/or examination, or selected for Post Clearance Audit; officers must follow RMS instructions. Exporters/CHAs must comply with Compulsory Compliance Requirements and submit required documents at goods registration or before LEO; data quality, correct declarations, and proper documentation are required to obtain facilitation and avoid selection or penalties.
Mandatory declaration of standard UQC in Bills of Entry
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Standard unit quantity declaration mandatory in bills of entry; submission blocked unless standard UQC declared.
Declaration of the Standard UQC in Bills of Entry is mandatory and submissions will be blocked unless SQC and corresponding quantities are separately declared in the Single Window Table. The Single Window entries must use Info_Type CHR, Info_QFR SOC; Info_MSR must carry the quantity in the Standard UQC and Info_UQC must contain the SQC code, which will be validated against the Tariff code directory.
Changes in Circulars issued earlier under the Assam GST Act, 2017.
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Suspension of registration frees taxpayers from routine compliance during cancellation proceedings while final return remains required.
The circular implements GST Amendment Act changes clarifying that acceptance of a Letter of Undertaking for supplies of goods and services to destinations outside India and to SEZ developers or units is permissible where realization in Indian Rupees is allowed by RBI. It extends the payment window for detained goods before recovery action, replaces reversal via GSTR-3B with formal recovery/payment mechanisms for inadmissible credits, and directs non-issuance of non-filing notices for taxpayers under the suspension of registration while retaining the final return requirement.
Implementation of Risk Management System (RMS) in Imports at ICD Malanpur
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Risk Management System in imports enables self assessment clearance with targeted assessment and post clearance audit oversight.
The Risk Management System will process electronically filed Bills of Entry to permit self assessed low risk consignments to be cleared without officer assessment or physical examination, while selected B/Es will be routed for assessment or examination based on risk parameters, random sampling or intelligence. AEO status yields predominant examination waivers subject to CCRs. Concurrent audit is abolished and replaced by Post Clearance Audit; ICES will generate duty challans and direct bond debits, and RMS prints tariff specific compliance requirements and document lists for exemption claims.
Clarification in relation to applicability of provision of Customs Act to Cruise Tourism
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Customs jurisdiction over cruise tourism: vessels liable for duty on consumed stores when calling or transiting territorial waters.
Cruise vessels are liable to pay customs duty on consumption of stores, including alcohol, based on self-assessment and declaration; domestic passengers on domestic sectors cannot purchase duty free goods and must pay duty on onboard purchases at disembarkation, while international passengers retain baggage allowances. The Chief Commissioner may order escorts in necessary situations despite no routine escorts on domestic legs. The extension of Indian Customs Waters to the EEZ affects enforcement, but dutiability rules remain governed by existing import dutiability law; mere passage without calling at an Indian port does not attract customs duty.
Implementation of Risk Management System (RMS) in Exports-at ICD Malanpur
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Risk Management System for exports determines clearance flows, selecting shipping bills for release, examination or post clearance audit.
The Risk Management System (RMS) will process Shipping Bills in ICES to generate electronic instructions directing export consignments either to immediate Let Export Order on compliance and payment of export duty, or to Customs control for verification of self assessment, physical examination or assessment; officers must follow RMS outputs. The RMS will be rolled out in phases and will later select Shipping Bills post LEO for Post Clearance Audit (PCA). Exporters/CHAs must comply with consolidated Compulsory Compliance Requirements (CCRs), ensure document submission at goods registration, and maintain high data quality to obtain facilitation.

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