Postal Bill of Export-II requires duplicate filing for postal exports with exporter, consignee, parcel, product, invoice, valuation, destination and tracking particulars. It permits declarations for MEIS rewards, zero-rated exports, and GST exemptions, subject to certification that the particulars are true and correct. The form records customs examination and let-export orders, assessable and FOB values, classification, customs duties, GST, cess, and applicable LUT or bond details.

Postal Bill of Export-I (PBE-I) is the duplicate filing format for e-commerce exports through the postal channel. It records exporter, consignee, parcel, product, invoice, valuation, e-commerce payment and tracking particulars, together with applicable customs duty and GST details. The exporter may declare an intention to claim eligible merchandise export incentives, zero-rate exports, or tax exemption. A declaration of correctness is signed by the exporter or authorised agent, and customs examination and let-export endorsement are recorded by the customs officer.

Form II requires registration applicants to provide identity, category, contact and address particulars, including partner or director details for firms and companies. It requires identification and qualifications of persons authorised to file a Declaration of Transhipment, disclosure of Customs Act cases, and enclosure of a contract, memorandum of understanding or agreement with the foreign authorising agent. The application must contain a signed declaration affirming the truth of the furnished particulars.

Transshipment declarations for goods transiting India to Nepal must be filed by the authorised carrier or agent, containing transport, importer, bond and goods particulars. The carrier must undertake that goods will not be diverted or retained in India, bear electronic cargo tracking system costs, and confirm the accuracy of entries. Customs officers verify electronic tracking system sealing at entry and certify at exit, based on the tracking trip report, that cargo arrived without an alert of unauthorised unsealing.

Customs warehousing removal requires recording import, warehousing, goods, destination and dispatch particulars, including applicable Bill of Entry, bond, transport and one-time-lock details. The dispatch warehouse licensee or keeper must sign Part A. On receipt, Part B records the receipt time and verifies matching transport registration details and the integrity of the one-time lock. It must be signed by the receiving warehouse licensee or keeper, or the proper officer at the export customs station.

Movement of goods from a section 58A licensed warehouse requires dispatch records covering warehousing, bond, goods, package, transport, destination and one-time-lock particulars. The form records whether removal is for deposit in another warehouse or export, and requires authentication by the dispatch warehouse licensee or keeper and bond officer. Receipt records require confirmation of the receipt time, matching transport registration details, and intact one-time lock, with authentication by the receiving warehouse licensee or keeper or the proper officer at the customs station of export.

Appeals against an advance ruling or order are instituted under CAAR-3 by a Principal Commissioner or Commissioner of Customs. The appeal identifies the impugned ruling or order and its communication date, the appellant, applicant and authorised representative, and records brief facts, grounds of appeal, and an attached-document list.

Appeal to the Appellate Authority for Advance Rulings in customs matters requires identification of the challenged ruling or order, appellant and authorised representative details, brief facts, grounds of appeal, jurisdictional customs authority, enclosed documents, and fee-payment particulars. The appeal may seek setting aside or modification of the impugned ruling or order, a personal hearing, and further appropriate orders. The appellant or authorised representative must verify the correctness of the information and documents, state the capacity in which the appeal is made, and confirm competence to verify it.

Form CAAR-1 requires applicants for a Customs advance ruling to provide applicant, jurisdiction, activity, representative, supporting-document and fee details. Questions may address goods classification, customs notification applicability, valuation principles, and origin determination. Applicants must state relevant facts and their interpretation, disclose pending or previously decided similar matters, identify one jurisdictional customs commissioner, and verify the accuracy of the application while declaring that the questions are not pending before Customs authorities, an appellate tribunal, or a court.

Refund of deposits held in the Electronic Cash Ledger is sought through FORM-ECL-5 for Customs purposes. The application requires the applicant's entity details, address, refund amount, and selection of a refund ground: end of the financial year, closure of business, or another specified ground. The applicant must declare that the information is correct, confirm that the amount has not been utilised by any other means, and undertake to return it if the declaration is found incorrect.

Form ECL-4 maintains the Electronic Duty Payment Ledger (Cash) on the Common Portal for Customs duty payments. It records entity and period details, payment challans, associated documents, payment time, ledger references, descriptions, debit or credit entries, transaction amounts and balances. Payments are allocated under major and minor heads. The ledger also records application and demand details, appeal pre-deposits, refund claims and other debits. The deposit date and time are determined by generation of the bank-reported CIN.

Form ECL-3 is the prescribed challan for payment of sums payable under the Customs Act, 1962. It captures an ICEGATE unique identification number, challan dates, and the paying entity's auto-populated identification and contact particulars. Payment details must be classified under major and minor heads, with separate entries for tax, interest, penalty, fee and other amounts. The format includes customs duty, integrated tax and cess, along with subtotals, the total challan amount, and the total amount in words.

Form ECL-2 prescribes the challan framework for deposits under section 51A of the Customs Act, 1962 into the Electronic Cash Ledger. It records depositor and deposit details, ledger heads, and total amount. Payment may be made through e-payment, over-the-counter deposit, or NEFT/RTGS, with prescribed bank and instrument particulars. Paid-challan information includes payment references, CIN, payment date, and bank acknowledgement where applicable; online payments require no signature.

Form ECL-1 establishes the Electronic Cash Ledger maintained on the common portal for Customs duty payments. It records credits and debits with transaction dates, bank reporting details, references, descriptions, amounts and balances. Deposits are linked to challan identification numbers, while debits identify the relevant liability, including demands, appeal pre-deposits, refunds and other payments. Entity identification uses the Import Export Code, Permanent Account Number, Goods and Services Tax Identification Number or a temporary identification number, according to the entity category.

Controlled delivery of a suspect consignment may be authorised under Section 109A of the Customs Act, 1962, read with the Controlled Delivery (Customs) Regulations, 2022. The authorisation permits the consignment to proceed during a controlled delivery operation and bars interception by other enforcement agencies or Customs officers unless mandated by the proper officer. It records consignment and transport particulars and identifies the officer undertaking the operation.

Controlled delivery requires prior approval of the competent authority through a structured report in Form I. The report records the identity of the relevant importer, exporter, consignee or passenger; consignment, declaration, transport, packaging and port particulars; and declared contents. It also captures requests from foreign customs administrations or international organisations, any proposed association of foreign officers, the suspected or likely customs contravention, the officer undertaking the operation, and the proposed action.

PBE-IV requires electronic filing for postal exports, with exporter, consignee, parcel, product, valuation, invoice, duty and GST particulars. Exporters claiming drawback must satisfy conditions relating to input tax credit, IGST refund and carried-forward CENVAT credit. RoDTEP and RoSCTL claimants must comply with scheme conditions, avoid overlapping remission claims and preserve records for audit. The form also records zero-rated export and GST-exemption declarations, foreign-exchange compliance, electronic certification of accuracy, and system-generated examination and let-export processing.

Direct Port Delivery is available for full-container-load consignments under advance-filed Bills of Entry that are fully facilitated and require neither assessment nor examination. Eligible IEC holders must register with the port container terminal, obtain a unique DPD code, and submit a One Time Default Intimation selecting DPD delivery or a preferred container freight station. Changes to that preference must be made at least 72 hours before vessel arrival. Electronic cargo messages identify DPD-ready containers and applicable scanning requirements for terminal handling and movement.

Form PBE-III requires electronic postal e-commerce export declarations covering exporter and parcel identification, consignee and product details, e-commerce transaction data, valuation, invoices, duties and GST particulars. Scheme claimants must provide additional export data and make applicable declarations for zero-rating, GST exemption, duty drawback, RoDTEP or RoSCTL. Drawback claims require specified tax-credit and refund confirmations. RoDTEP and RoSCTL claims require compliance with scheme conditions, avoidance of duplicate remission and preservation of audit records. Exporters must comply with foreign-exchange realisation or repatriation requirements and certify the accuracy of submitted particulars.

Delhi Goods and Services Tax special-procedure framework is amended under section 148 by substituting, in paragraph 4, the reference to 1 April 2024 with 15 May 2024. The substituted date applies with effect from 1 April 2024, giving the amendment retrospective commencement from that date.