Amnesty scheme for export obligation defaults: interest on regularisation payable as specified in the public notice upon duty payment.
Where an importer regularises a default in export obligation by paying the duty on goods in accordance with the Public Notice No. 02/2023, the amount of interest payable by the importer shall be payable as specified in that Public Notice.

Exemption to deposits into ECL extended, amending the prior notification to substitute the closing date and continue relief.
The notification amends Notification No. 18/2023-Customs (N.T.) by substituting the date in paragraph 2, replacing the previous deadline with 30th June, 2023, thereby extending the exemption period for deposits into the Electronic Cash Ledger without altering other terms of the principal notification.

Customs deposit exemption extended where automation is absent, postponing the operative date for affected imports and accompanied baggage.
Substitutes the effective date in paragraph 2 of Notification No. 19/2022 Customs (N.T.), postponing the commencement of the deposit exemption for goods at customs stations without a customs automated system and for accompanied baggage or consignments not used for electronic payment, while preserving the exemption's scope.

Export route modification for rice exports to Nepal expands permitted customs station, altering exemption eligibility accordingly.
Amendment replaces the word "Sonauli" with "Sonauli or Nepalgunj Road" in Condition 1 of the Annexure to Notification No. 55/2022-Customs, thereby specifying that exports of certain rice meant for Nepal must be routed through either Sonauli or Nepalgunj Road at the customs station to qualify for the export duty exemption.

Exchange Rate Determination: specified foreign currency conversion rates set for import and export valuation under Customs Act.
The Central Board of Indirect Taxes and Customs, under powers conferred by the Customs Act, determines specified conversion rates of listed foreign currencies into Indian rupees for valuation of imported and export goods, with distinct rates for imports and exports effective from 21st April, 2023, and superseding the earlier notification dated 6th April, 2023, except as to actions already completed; two schedules set unit and per hundred unit rates for the enumerated currencies.

Anti-dumping duty on vinyl tiles from specified Asian origins imposed; collected under customs exchange rate rules.
The Central Government imposes anti-dumping duty on "Vinyl Tiles other than in roll or sheet form" (heading 3918) originating in or exported from China PR, Taiwan and Vietnam, following findings of dumping and injury to domestic industry. Producer- and exporter-specific duties are set in US dollars per square meter as specified in the notification's Table; the duty applies for five years, is payable in Indian currency, and the rate of exchange for conversion shall be that specified in Department of Revenue notifications with the relevant date being the bill of entry presentation date.

Waiver of Interest: Customs portal failures permit interest relief where payment initiation failed due to system inability.
The Board waives interest arising from Common Portal and bank interface technical failures that caused rejection of duty payments initiated from the electronic cash ledger; waiver covers Bills of Entry where payment initiation was made as prescribed but failed and could not be re initiated, and continues until three days after DG Systems certifies removal of the system inability, subject to payment within three days of that certification, an importer undertaking not to pass on interest, and refund governance under the Customs Act.

Fixation of tariff value: updated import valuation rates fixed for edible oils, metals, areca nut, gold and silver.
The Central Board of Indirect Taxes and Customs, under the Customs Act, substitutes TABLE-1, TABLE-2 and TABLE-3 of the principal notification to fix specified tariff values for listed imports - including edible oils, brass scrap, areca nuts, and specified forms of gold and silver - and updates the import valuation benchmarks effective from the stated commencement date.

Waiver of interest on import duty payments from electronic cash ledger extended due to technical integration issues affecting payment processing.
The Board waives interest on import duty payments debited from the electronic cash ledger for an additional short interim period due to sporadic system errors in integrations between customs, ICEGATE and banking systems that impede timely payment accounting. The Order continues and extends the prior waiver and applies the same scope and mechanism as a trade-facilitation measure while technical difficulties are resolved.

Export duty exemption for seed-quality paddy introduced by tariff reclassification, making such rice duty-free for export.
Amendment to the customs exemption schedule substitutes a tariff entry and inserts a new entry granting an export duty exemption for Rice in the husk (paddy or rough) of seed quality under tariff classification 1006 10 10, specifying Nil export duty and thereby altering duty liability for the specified rice variety.

Customs notification amendment removes the specific authorization for cargo handling at the Desur inland container depot.
The Central Board of Indirect Taxes and Customs has issued an administrative amendment omitting item (iii) in column (3) and the corresponding column (4) entry in the Table against the serial number for the State of Karnataka, thereby removing the provision authorising unloading of imported goods and loading of export goods at the Inland Container Depot in Desur, District Belgaum from the principal customs notification.

Anti-dumping duty on ursodeoxycholic acid to offset dumped imports from China PR and Korea RP under reference-price mechanism.
Definitive anti-dumping duty is imposed on imports of Ursodeoxycholic Acid from China PR and Korea RP, calculated as the difference between landed value and specified reference prices per unit where landed value is lower. The notification specifies tariff coverage, producer-specific and residual reference prices, unit and currency, clarifies landed value as assessable value under the Customs Act excluding certain duties, and mandates the exchange rate and relevant date for conversion. The duty is payable in Indian currency and effective for a five-year period from the provisional-duty commencement date, subject to exclusion for a specified lapse period.

Waiver of interest on import duty due to electronic cash ledger and portal technical failures, easing trade facilitation.
Waiver of interest on import duty arising from electronic cash ledger and Common Portal technical failures. The Board, invoking its power to waive interest in the public interest, finds that integration difficulties among ICES, ICEGATE, banks and stakeholders prevented completion of duty payment processes and caused interest to accrue; accordingly it waives interest payable where payment is made from electronic cash ledger amounts for the affected period. Implementation will be effected on the Common Portal, while refund claims for entries already integrated into ICES remain subject to statutory refund provisions.

Exchange rate determination fixes conversion rates for specified foreign currencies for import and export goods under Customs Act authority.
Determines the rate of exchange for specified foreign currencies into Indian rupees for customs valuation of imported and export goods, superseding an earlier notification and fixing separate conversion rates for imports and exports effective from 7 April 2023, as set out in two annexed schedules (per unit rates and per 100 unit rates).

Anti-dumping duty extension on fishing nets from China continues, maintaining existing import levy and review framework.
Extension of the existing anti-dumping duty on imports of fishing nets under Tariff Heading 5608 11 10 from China PR. The Central Government, invoking section 9A of the Customs Tariff Act and applicable rules, amends the prior notification to keep the duties listed in the notification's table in force until the specified extended date unless revoked, superseded or amended earlier.

Exemption for customs duty expanded to include Gemological Science International Pvt. Ltd. as a specified laboratory for diamond imports.
The specified-agency list under Notification No. 40/2015-Customs is amended to add Gemological Science International Pvt. Ltd., Mumbai, Maharashtra, thereby extending the customs duty exemption for imports of cut and polished diamonds to that laboratory by insertion of a new serial entry in the Table.

Customs amendments updating trade policy references and exemptions to align import conditions with new Foreign Trade Policy.
The Central Government amends specified Customs exemption notifications to substitute prior references and definitions with those in the Foreign Trade Policy 2023 and Handbook of Procedures 2023, update internal paragraph and condition cross references, standardise definitions (including Replenishment Authorisation and Letter of Permission), revise nominated agency lists where applicable, and insert an explicit exclusion preventing the exemption from applying to import or procurement for wind and solar captive power plants.

Exemption for fabrics under Special Advance Authorization enables duty free import for export linked garment manufacture, subject to compliance.
Exemption applies to fabrics (including interlining) imported against a valid Special Advance Authorization under para 4.04A, exempting specified customs and ancillary duties subject to conditions: production of the authorisation at clearance; authorisation limited to fabrics with importer/supporting manufacturer details and export specifications; conformity of imports to authorisation and para 4.12; execution of a bond with security to pay duty with interest if conditions breach; imports/exports via specified ports/SEZs; pre import SION or equivalent compliance; discharge and evidence of export obligation for garments under Chapter 61 or 62 within authorised periods; non transferability except permitted job work; and re export of defective fabrics within prescribed timelines.

EPCG Scheme exemption permits zero customs duty on capital goods subject to export obligation, bond and installation requirements.
Specified capital goods, CKD/SKD kits and related spares are exempted from basic customs duty, integrated tax and compensation cess under the EPCG Scheme subject to a valid EPCG authorisation registered at the port of import, production of the authorisation at clearance, execution of a bond or bank guarantee securing fulfilment of an export obligation measured on FOB basis linked to duty saved, prohibition on disposal until the obligation is met, installation and use certification within prescribed periods, and use of designated ports/ICDs/LCSs or SEZs.

Duty Free Import Authorisation: customs duty exemption for imports subject to documentation, SION compliance and export obligation fulfilment.
Exemption from customs duty is granted for materials imported under a valid Duty Free Import Authorisation issued by the Regional Authority under the Foreign Trade Policy, 2023, subject to production of the authorisation at clearance, endorsement of SION and shipping bill details thereon, conformity of imported materials' description, specifications, value and quantity to the authorisation, fulfilment of export obligations within the policy timeframe, evidence of such fulfilment to customs satisfaction, permitted ports/SEZ channels or special permission by the Commissioner, transferability subject to conditions, and re-export of defective materials within prescribed periods upon identification to customs satisfaction.