Foreign exchange risk reserve requires cash backing for specified INR hedging derivatives and daily reporting, preventing transaction splitting.
Authorised Dealers must maintain a Foreign Exchange Risk Reserve for specified INR foreign exchange derivative contracts used to hedge current account transactions involving purchase of foreign currency against INR. The reserve equals 20 per cent of the INR-equivalent notional amount, must be maintained as cash in India with the Reserve Bank daily until termination, and must be reported daily through the Centralised Information Management System. Splitting transactions to circumvent the requirement constitutes a violation.

INR derivative rebooking prohibition restricts cancelled contracts, while reduced unverified-position limits and undertakings strengthen hedging compliance.
Authorised Dealers may not permit rebooking of cancelled INR-linked foreign exchange derivative contracts, while rollover on maturity remains permissible subject to applicable requirements. The threshold for specified positions without establishing underlying exposure is USD 5 million equivalent. For INR-linked derivatives hedging contracted exposure, Authorised Dealers must obtain a user undertaking addressing prior hedging with other Authorised Dealers, including amounts booked elsewhere for partial hedges. They must verify underlying exposure and retain supporting documents for at least two years.

Restricted silver imports require a valid import authorisation, without separate nominated agency, qualified jeweller, EOU status, or IIBX routing.
Silver classified under ITC(HS) 71069221 may be imported only against a valid DGFT Import Authorisation, except where Policy Condition No. 7 exemptions apply. Nominated Agency, IFSCA Qualified Jeweller, or EOU status is not an additional eligibility condition unless expressly imposed by the Authorisation. The holder may import directly in its own name, subject to endorsed conditions. Import through IIBX is not mandatory for this classification unless specifically required by the Import Authorisation.

Power bank exclusion applies only to portable lithium-ion charging devices, preserving concessional customs duty treatment for stationary BESS.
The power bank exclusion from concessional Basic Customs Duty applies only to lithium-ion battery devices with charging and discharging ports designed to externally charge cellular mobile phones or portable electronic devices. Stationary, grid-scale and industrial lithium-ion Battery Energy Storage Systems under the relevant tariff item are not power banks and remain outside that exclusion.

Tariff rate quota sugar exports to the European Union are allocated subject to certification, quota administration, and reporting compliance.
Tariff-rate-quota sugar exports from India to the European Union are allocated up to 5,841 MT for October 2026-September 2027, while the allocation also identifies an earlier quota period. Exports remain free subject to applicable restrictions. Where required for preferential treatment, Certificates of Origin depend on recommendations concerning the eligible entity and quantity. APEDA operates the quota, while other European Union-specific certification and prescribed reporting requirements continue to apply.

Temporary supplementary filing for console cargo enables missing cargo declarations while preserving the prescribed SCMTR amendment procedure.
Temporary supplementary filing for console cargo at Kolkata Customs is permitted from 9 October 2026 until midnight on 10 October 2026 where the requisite CSN has not been filed and cargo details must be added. The permission is confined to the stated purpose and period; it does not reinstate general supplementary filing for import cargo. Where a CSN/SAM has already been successfully filed, an amendment must follow the prescribed SCMTR amendment procedure.

SCMTR Manifest Amendments require prescribed SCA/SAA messages, approval after Sea Entry Inwards, and accurate CSN-SAM linkage.
Accepted CSNs cannot be directly edited and permissible changes must use SCA; VCN and Rotation Number cannot be altered through SCA. If a SAM is filed, changes affecting SAM particulars require corresponding SAA action. After Sea Entry Inwards, CSN and related SAM amendments require jurisdictional Customs officer approval before system reflection. Structural changes involving Straight or Consolidated Bills of Lading, Consolidator PAN, or reference identifiers require deletion of the existing Bill of Lading line and re-addition through SAA.

Project import finalisation requires timely submission of complete records; continued non-compliance may trigger bond enforcement, duty demands and penalties.
Project import contracts registered with Chennai Customs House must be finalised through a complete statement of all imported goods and supporting Chartered Engineer, installation and reconciliation certificates. Submission is due within three months of clearance for home consumption of the final consignment, unless extended by the proper officer. Non-compliance may result in enforcement of bonds, undertakings, cash security or bank guarantees, duty-demand proceedings and penalties.

Baryte export controls require authorisation for higher-specific-gravity grades, while lower-grade consignments undergo testing for compliant export.
Grade A Baryte lumps and Grade B Baryte powder move from free to restricted export status and require applicable authorisation or licensing. Grade CDW Baryte, having specific gravity below 4.00, remains freely exportable. Consignments declared as Grade CDW, or as Baryte without a grade in the Shipping Bill, require mandatory specific-gravity testing before export. The test report determines the applicable Baryte grade for export-policy purposes.

RoDTEP eligibility for DFIA exports remains excluded; inadmissible benefits require repayment with applicable interest and compliance.
RoDTEP rebate is unavailable for exports made under the Duty-Free Import Authorization Scheme. Although RoDTEP eligibility was extended to products manufactured by Advance Authorization holders, except deemed exports, and to Export Oriented Units and Special Economic Zone units, DFIA exports remain outside that extension. Exporters must not claim or avail RoDTEP for DFIA exports. Inadmissible benefits must be repaid or reversed with applicable interest, and non-compliance may result in customs recovery proceedings.

Compulsory registration for smartphone screen protectors requires conformity with the prescribed Indian Standard for regulated market access.
Compulsory registration requirements under the Electronics and Information Technology Goods (Requirement for Compulsory Registration) Order, 2021 are extended to screen protectors for smartphones. These goods must conform to Indian Standard IS 19348:2025, titled "Glass Screen Protector - Specification." The registration requirement applies from 1 April 2027, and customs field formations must take the expanded compulsory registration coverage into account for necessary action.

ISIN limits for privately placed debt securities expand, permitting greater issuance flexibility while retaining category-based annual maturity caps.
ISIN limits for privately placed debt securities are revised to permit up to seventeen ISINs maturing in a financial year, with additional ISINs for eligible capital gains tax debt securities. Twelve ISINs are available for plain vanilla debt securities, subject to further ISINs after prescribed outstanding-amount thresholds, and five are available for specified structured and debt-capital instruments. Legacy ISINs in those categories are grandfathered subject to restrictions on new issuance. Government serviced, extra-budgetary resources and ESG debt securities are excluded from ISIN-limit calculations.

Merchant banker exemption for qualifying private debt placements applies where regulated listed issuers meet default, security and rating safeguards.
Merchant banker appointment remains mandatory for private-placement issuance unless an issuer satisfies all exemption conditions. The issuer must be regulated by an Indian financial sector regulator, listed for at least one year without pending listing-compliance fines or penalties, and free from specified payment defaults during the preceding three financial years and current financial year, as certified by its statutory auditor. The debt must generally be senior or unsubordinated and secured by a first or pari passu charge, with specified public-sector exceptions, and must have a minimum AA- rating.

Credit Risk-o-Meter disclosure requires colour-coded debt security risk information across offering materials and bond platform interfaces.
Mandatory Credit Risk-o-Meter disclosure applies to listed and proposed-to-be-listed debt securities across offer documents, private placement materials, advertisements, and Online Bond Platform Provider interfaces. The colour-coded meter maps credit ratings to six risk levels, identifies the rating agency and actual rating, reflects the lowest rating where multiple ratings exist, and highlights unsecured instruments and Issuer is Not Cooperating status. Online Bond Platform Providers must use credit ratings from SEBI-registered agencies, update the meter within 24 hours of rating-change intimation, prohibit manual overrides, and maintain audit trails.

Inter-CFS export cargo transfers after Let Export Order may proceed without Customs escort under sealed direct transport conditions.
Inter-CFS transfer of export cargo after grant of a Let Export Order may be permitted without Customs escort, subject to direct movement from the forwarding CFS to the receiving CFS in closed-body trucks or domestic containers under a Customs Bottle Seal. The seal must be verified at the receiving CFS before de-stuffing, re-stuffing, or further consolidation, as applicable.

Legacy indirect tax appeal reassignment directs designated appellate commissioners to issue Orders-in-Appeal for listed matters.
Specified legacy Central Excise and Service Tax appeals filed on or after 1 July 2017 in the Kolkata Zone are reassigned under transitional powers to designated Central Excise Officers. Serial entries 1 to 141 are allotted to Nikhil Prabhakar Meshram, Commissioner, Kolkata Appeal-II Commissionerate, while serial entries 142 to 241 are allotted to Dinesh K. Chakravarthy, Commissioner, Howrah Commissionerate. Each officer is assigned to pass Orders-in-Appeal under the applicable Central Excise or Service Tax appellate provision.

Export Declaration Form authentication requires Non-EDI Customs locations to electronically forward authenticated forms to authorised dealers and maintain records.
At Non-EDI Customs locations, physical Export Declaration Forms furnished by exporters must be received, authenticated by the specified authority, and forwarded to the Authorised Dealer named in the form. Authenticated forms should, where practicable, be transmitted electronically from a single official Government email address, with records maintained of forms authenticated and forwarded. Customs Commissioners must identify Non-EDI locations and ensure that this mechanism operates from 1 October 2026.

Trade-finance sub-committee governance is revised for uniform oversight of export-promotion interventions and technical appraisal processes.
The Sub-Committee on Trade Finance under the Niryat Protsahan sub-scheme of the Export Promotion Mission is reconstituted with a uniform composition for all trade-finance interventions. It has two Co-Chairs, designated members and invitees from relevant trade-finance and credit-guarantee institutions, and the Joint DGFT of the EPM Section acts as Convenor. Additional participants, domain experts and industry representatives may be associated where required for technical appraisal or other purposes.

Interim export facilitation for pharmaceutical consignments continues temporarily, after which strict regulatory compliance governs clearance.
Interim facilitation for export consignments of drugs and pharmaceuticals is extended until 31 December 2026, with the existing conditions, procedures and documentation requirements continuing unchanged. After the extended period, export clearance requires strict compliance with the CDSCO Office Order. All other governing terms remain unchanged, and the extension takes immediate effect.

Import permits for non-insecticidal uses now apply to scheduled insecticides, including acrylonitrile, through prescribed application and compliance requirements.
Import of scheduled insecticides for non-insecticidal purposes requires an import permit, including where the imported substance is acrylonitrile. Applications must be filed in Form IA with the prescribed fee and may be verified through enquiry. Permits ordinarily remain valid for one year, or three years when the importer holds a registration certificate for the pesticide for which the goods are raw material. Form IA requires applicant, premises, proposed import, manufacturing-use, licence, pollution-control, consumption-history and self-certification details. Imports must be for the applicant's own stated requirements and not for sale; incomplete applications may be rejected and incorrect information may lead to cancellation.