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    <title>Phased Implementation of Electronic Cash Ledger (ECL) in Customs w.e.f 01.04.2023</title>
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    <description>Electronic Cash Ledger implementation for customs payments commences in phases from 1 April 2023. The first phase retains exemptions for specified categories, including accompanied baggage, non-automated customs stations, courier terminals, and non-electronic payments. In the second phase, courier shipment payments must be routed through ECL. Registered users may deposit funds through authorised modes, use ECL for transaction-wise liabilities, or initiate payments through internet banking, NEFT, or RTGS. Unutilised deposits may be used subsequently or refunded under the ECL regulatory process.</description>
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