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    Clean slate principle extinguishes unclaimed pre-approval tax dues, while tax concessions still require competent authority approval.
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      Chennai Customs Zone has moved Customs Pass issuance and renewal...

      QR code Customs Passes made mandatory for Chennai Customs entry; old non-QR passes set to become invalid on stated dates.

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      CustomsApril 10, 2026Circulars
      Chennai Customs Zone has moved Customs Pass issuance and renewal fully online through the CBLMS portal and introduced QR code-enabled passes for Customs Brokers and IEC holders. Old non-QR self-category passes will become invalid from 30/04/2026, and old non-QR F, G and H category passes from 31/05/2026. Customs Brokers, importers and exporters must surrender old passes, apply online for issuance or renewal, and display QR code passes for entry verification at Customs formations. The notice also prescribes the supporting documents, renewal timelines, and consequences for delayed renewal, and it operates as a Standing Order for officers in the zone.

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      ActsIncome Tax