International Trade Updates

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Ad Hoc Incentive

2% Additional Ad Hoc Incentive for HS Codes 85171211 & 85171219

Adjudication / Appeal / Petition / Review

Strict compliance to Limitation while filing Appeals / Petitions before Courts / Tribunal


Online Module for Adjudication, Appeal, Review proceedings under Foreign Trade (Development & Regulation) Act, 1992, ('the Act') as amended and Foreign Trade (Regulation) Rules, 1993, ('the Rules') as amended


The notification amends the notification No. 13/2017-Central Excise (N.T.), dated the 9th June, 2017, (published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide notification number G.S.R.566 (E), dated the 9th June, 2017) notifying the territorial jurisdiction of Commissioner (Appeals) in context of diversion of two posts of Commissioner (Appeals) CX & ST to Commissioner (Customs Authority for Advance Rulings)


Strict Compliance to Limitation while filing Appeals / Petitions before Courts / Tribunal

Advance Authorization (AA) / Duty Free Import Authorization (DFIA) / Export Promotion Capital Goods (EPCG)

Revised Norms for Execution of Bond and Bank Guarantee under Advance License and EPCG Schemes


Norms for execution of Bank Guarantee under specified export promotion schemes- Modifications in Circular No.58/04-Cus dt.21.10.04


Execution of Bond and Bank Guarantee (BG) for the purpose of permitting clearance of imported goods under Advance License/EPCG Schemes ; supersession to earlier Public Notice No. 84/2011 and Public Notice No. 81/2011


Extension of validity period


Seeks to extend the exemption from Integrated Tax and Compensation Cess up to 31.03.2020 on goods imported against AA / EPCG authorizations


Non-requirement of submission of Hard copy of application at RAs for issue of Advance Authorization (AA) & EPCG Authorization


A) Automatic Reduction Enhancement up to 10% Duty saved amount and pro rata reduction Enhancement in export obligation

B) RA concerned may also accept the additional fee to cover the excess imports effected, in terms of duty saved amount, if the same is furnished beyond one month but within two years of the excess import taking place, subject to payment of composition fee of Rs. 5000/- per authorization


A) If authorization holder is a registered member of an Export Promotion Council, he shall produce: A certificate of export performance or payment of duty / GST for the purpose of availing Bank Guarantee exemption, from the concerned Export Promotion Council on the lines of similar facility available earlier

B) If authorization holder is NOT a registered member of an Export Promotion Council, he may produce: A certificate duly authenticated by a practicing Chartered Accountant who is registered with the GST Department (Centre / State / Union Territory) for payment of GST


Relief in Average Export Obligation in terms of Para 5.19 of Hand Book of Procedures of Foreign Trade Policy, 2015-20


Export of API / Formulations (Restricted) under Advance License


Seeks to extend the exemption from Integrated Tax and Compensation Cess up to 31.03.2021 on goods imported against AA / EPCG authorizations


The time period to receive requests in RAs for block-wise extension; extension in Export Obligation Period and submission of installation certificate is further extended up to 31.03.2021


A) Automatic Extension of Import Validity period and EO period by 6 months for AAs under HBP Para 4.41(e) and Para 4.42(h) where no revalidation / EO period extension has been granted till date

B) Extension of Import Validity period and EO period by 6 months for AAs under Para 4.41(e) and Para 4.42(h) where revalidation / EO period extension has been granted till date

C) Extension of Validity / EO by 6 months for AAs under HBP Para 4.41(e) and Para 4.42(h) where authorizations are Physical (non-EDI) in nature


Import of Silver under Advance Authorization and supply of silver directly by foreign buyers to exporters under Para 4.45 of FTP against export orders are exempted


Issue of Advance Authorizations where export item is Gold medallions and coins or Gold Jewelry / Articles manufactured by fully mechanized process


Online Filing of requests for Closure of Advance Authorizations


Seeks to extend the exemption from Integrated Tax and Compensation Cess up to 31.03.2022 on goods imported against AA / EPCG authorizations


Introduction of an online e-EPCG Committee module for accepting applications seeking relaxation in Policy / Procedure in terms of para 2.58 of FTP 2015-20


Mandatory recording of information about transfer of DFIA (Duty Free Import Authorization) Scrips and Paperless issuance of DFIA Scrips


Online Procedure for transfer of Advance Authorisation / EPCG Authorisation in case of amalgamation / de-merger / acquisition etc


Extension in the Export Obligation period of specified Advance & EPCG Authorisations till 31.12.2021


Online Applications for EODC/closure under Advance Authorisation Scheme (AAS) -Option to file manual applications


Issuance of Replenishment Authorisation as per Para 4.35 and 4.36 of Foreign Trade Policy (FTP) from new online IT Module w.e.f. 21.02.2022


Amendments in Chapter 5 of the Handbook of Procedures 2015-20, related to Export Promotion Capital Goods Scheme to reduce 'Compliance Burden' and enhance 'Ease of doing Business'


Relaxation in provision of submission of 'Bill of Export' as an evidence of export obligation discharge for supplies made to SEZ units in case of Advance Authorization


Seeks to continue the exemption from Integrated Tax and Compensation Cess on goods imported under AA/EPCG/EOU Schemes


Relaxation in provision of submission of 'Bill of Export' as an evidence of export obligation discharge for supplies made to SEZ units in case of EPCG Authorization


Amendment in para 5.15 of Handbook of Procedures 2015-20, related to Export Promotion Capital Goods Scheme


Relief in Average Export Obligation in terms of Para 5.19 of Hand Book of Procedures of Foreign Trade Policy, 2015-20

Agriculture Infrastructure and Development Cess (AIDC)

Seeks to prescribe effective rate of Agriculture Infrastructure and Development Cess for specified goods


Seeks to amend notification No. 11/2017-Central Excise, dated 30.06.2017, to prescribe effective rate of Basic Excise Duty and to add the reference of Agriculture Infrastructure and Development Cess in the appropriate duty of excise


Seeks to exempt Agriculture Infrastructure and Development Cess on blended fuels


Seeks to amend notification No. 28/2002-Central Excise, dated 13.05.2002, to exempt M-15 and E-20 fuels from Special Additional Excise Duty and to add the reference of Agriculture Infrastructure and Development Cess in the appropriate duty of excise


Seeks to amend notification Nos. 10/2018-Central Excise,11/2018-Central Excise, 12/2018-Central Excise and 13/2018-Central Excise, all dated 02.02.2018, to add the reference of Agriculture Infrastructure and Development Cess in the appropriate duty of excise


Seeks to amend notification Nos. 96/2008-Customs, 57/2009-Customs, 101/2007-Customs and 50/2018-Customs consequential to imposition of Agriculture Infrastructure and Development Cess (AIDC)


Seeks to amend notification No. 11/2021-Customs dated 01.02.2021 so to exempt Gold & Silver (and their dore) imported under export promotion schemes from Agriculture Infrastructure and Development Cess (AIDC)


Clarification regarding payment of Agriculture Infrastructure and Development Cess (AIDC) by EOU under various situations and amendment to Circular no. 35/2016-Customs dated 29.07.2020


Seek to amend notification No. 11/2021-Cus dated 01.02.21 to reduce the Agriculture Infrastructure Development Cess on Lentils (Masur) [HS 0713 40 00] from 20% to 10%


Seeks to increase AIDC on imports of platinum


Seeks to amend Notification 11/2021-Customs, dated the 1st February, 2021 in order to withdrawal AIDC exemption on Anthracite, PCI Coal and Coking Coal

Amendments in Appendices and Aayat Niryat Forms (ANFs)

Amendments in ANF 4F & 4G of Handbook of Procedures 2015-20


Amendments in Appendix 4F & Appendix 4J

i) Now Advance Authorization for Annual Requirement can also can be issued where Ad hoc norms exist for the resultant product.

ii) Enabling provision is made to submit manual BRCs and self attested copy of Exporter Copy of Shipping Bill.

iii) Other amendments made to bring clarity and harmonize documentation requirements for EODC.


Incorporation of Appendix V under ITC (HS) 2017, Schedule-I (Import Policy)


Amendments in Appendix 4J & Appendix 4P. The following items are excluded from the Public Notice 64 dated 27.12.2018

i) Cashew in any form

ii) All Restricted / prohibited items under FTP

iii) Items covered under 4.11 of FTP 2015-20

iv) Items covered under pre-import conditions under Appendix 4J

v) Para 4.12 (vi) of HBP is modified to exclude items falling under Appendix 4P


As C & F exports are also eligible for Transport and Marketing Assistance (TMA) necessary amendments are made in ANF 7A(A)


Amendments in Appendix 4J of HBP of 2015-20 and in General Notes for Chemical and Allied Products of SION under HBP Volume 2 of 2015-20


Amendments in Appendix 6E, Appendix 6H, Appendix 7(A)A


Enlistment of 18 PSIAs in terms of Para 2.55 (d) of HBP (2015-20) in Appendix 2G


Enlistment under Appendix 2E of M/s The All India Plastics Manufacturers’ Association (North Zone), Gurugram, Haryana - Authorized to issue Certificate of Origin (Non-Preferential)


Amendment in Appendix 2T and Appendix 2D of FTP, 2015-2020 regarding incorporation/change of details of Electronics and Computer Software Export Promotion Council


Amendment in Appendix 1B, Hand Book of Procedure 2015-20


Amendment in Appendix 2E (List of agencies to issue Certificate of Origin-Non Preferential) regarding change in Indian Chemical Council branch address for Certificate of Origin


Enlistment under Appendix 2E - Agency Authorized to issue Certificate of Origin (Non-Preferential)


Amendment in Appendix 2K providing for updation of IEC


Amendment of Appendix 2B [List of Agencies Authorized to issue Certificate of Origin (Preferential)] of Foreign Trade Policy, 2015-2020


Amendment in Appendix 2E (List of agencies to issue Certificate of Origin-Non Preferential) regarding change in address of Bharat Chamber of Commerce for Certificate of Origin (Non-Preferential)


Inclusion of agency in Appendix 2G of Appendices and Aayat Niryat Forms of Foreign Trade Policy, 2015-20 in terms of Para 2.55 (d) of HBP 2015-20


Amendment in Appendix – 2T of Foreign Trade Policy, 2015-2020


Amendment in Sl No. B VI of Appendix 4B ‘List of Nominated Agencies’


Enlistment under Appendix 2-E of M/s. Oriental Chamber of Commerce and Industry authorized to issue Certificate of Origin (Non-Preferential)


Revision in Para 2.96 (b) of HBP, 2015-2020 and format of ANF-2C – reducing regulatory compliance burden


Amendment in format of ANF-2H and ANF-2I of HBP, 2015-2020 – reducing regulatory compliance burden


Amendment in Appendix 2K of the Foreign Trade Policy


Amendment in Appendix 2T (List of Export Promotion Councils/Commodity Boards/Export Development Authorities) of Foreign Trade Policy 2015-2020


Enlistment of Agency(ies) and amendment in details under Appendix 2E of FTP, 2015-2020 - authorized to issue Certificate of Origin (Non-Preferential)


Amendment in Appendix 1A of Foreign Trade Policy, 2015-20


Enlistment of Agencies under Appendix 2E of FTP, 2015-20 authorized to issue Certificate of Origin (Non-Preferential)


Addition of Area of Operation for Existing PSIA


Enlistment of Agency under Appendix 2E of FTP, 2015-2020 - authorized to issue Certificate of Origin (Non-Preferential)


Amendments in the Guidelines of ANF-4F of Handbook of Procedures 2015-2020


Amendment in Appendix 2T (List of Export Promotion Councils/Commodity Boards/Export Development Authorities) of Foreign Trade Policy 2015-2020


Amendment in details of an authorized agency under Appendix 2E of FTP, 2015-2020


Amendment of Appendix 2B [List of Agencies Authorised to issue Certificate of Origin(Preferential)] of Foreign Trade Policy, 2015-2020


Alignment of Appendix 4R with the Finance Act, 2021 with effect from 01.01.2022


Enlistment of an Agency and amendment in details of an authorized agency under Appendix 2E of FTP, 2015-2020 - authorized to issue Certificate of Origin (Non-preferential)


Alignment of Appendix 4R with the Finance Act, 2022 with effect from 01.05.2022


Amendments in Para 2 (b)(i) of the 'Guidelines For Applicants' under ANF-4F of Handbook of Procedures 2015-2020


Amendment in details of an authorized agency under Appendix 2E of FTP, 2015-2020


Amendment in details of an authorized agency under Appendix 2E of FTP, 2015-2020


Enlistment of an Agency under Appendix 2E of FTP, 2015-2020 - authorized to issue Certificate of Origin (Non-preferential)


Enlistment of an Agency under Appendix 2E of FTP, 2015-2020 - authorized to issue Certificate of Origin (Non-preferential)


Amendment in Para 2.107 (TRQ under FTA/CECA) of Handbook of Procedure 2015-2020


Withdrawal of Public Notice No. 06/2015-2020 dated 14.06.2021 regarding amendment in Appendix 2T of Foreign Trade Policy 2015-2020


Appendix 2G: Enlistment of PSIA under Para 2.55 of HBP 2015-2020


SCOMET Updates 2022 - Amendment in Appendix 3 (SCOMET Items) to schedule - 2 of ITC (HS Classification of Export and Import Items, 2018

ASEAN India Trade in Goods Agreement (AITIGA)

Seeks to further amend notification No. 46/2011-Customs dated 01-06-2011 to give effect to 13th tranche of preferential tariff as per ASEAN India Trade in Goods Agreement (AITIGA)

Authorized Economic Operator (AEO) / Direct Port Delivery (DPD)

Review of entity based facilitation programmes viz. Accredited Client Programme (ACP) and Authorized Economic Operator (AEO) programme - Revised Guidelines


Deferred Payment of Import Duty Rules, 2016. Reference to CBIC Notification (NT) 134


Regarding deferred payment of Customs duty


Exemption from drawal of samples for the purpose of grant of drawback to the AEO certificate holders


Exemption from drawal of samples for the purpose of grant of drawback to the AEO certificate holders


Amendment in the AEO Programme Circular No. 33/2016 dated 22.7.2016


Simplification and rationalization of processing of AEO-T1 application


ICES Advisory 33/2018 - Prioritization of Bill of Entry filed by AEOs


Authorized Economic Operator (AEO) Programme - Appointment of Client Relationship Manager (CRM) within the jurisdiction of Chief Commissioner of Customs, Mumbai-II


Programme digitization - Ease of doing business – Development of web-based application for AEO-T1


Programme digitization


Programme digitization


Self-Ratification scheme for AA for AEOs:

i) Self-declaration and self-ratification where SION not notified

ii) No need to go for the process of norms fixation by NC

iii) In order to reduce transaction time & cost


Introduction of online complaints module for AEO and DPD clients


A) Cancellation of ‘Priority Out of Charge’ facility for DPD / AEO importers

B) Regarding the facility of priority OOC in clearance of import cargo of AEO / DPD clients, introduced vide JNCH Public Notice No. 133/2018 dated 26.09.2018

C) Public Notice No. 133/2018 dated 26.09.2018 is being rescinded with immediate effect


Eligibility Criteria for availing of DPD Scheme by Importers


Extension of validity of AEO certification for ease of renewal process


Extension of validity of AEO certification for ease of renewal process (Modification in Circular No. 27/2020 dated 02.06.2020) [Circular No. 31/2020 - Customs dated 30.06.2020]


Extension of validity of AEO certification for ease of renewal process


Special measures to facilitate MSME for AEO T1& T2


Special measures to facilitate MSME for AEO T1 & T2 accreditation


Fortnight Long AEO Drive - Creation of facilitation Helpdesk


Online filing of AEO T2 & T3 application


Enhancing Direct Port Delivery (DPD) by general in principle granting of the facility of DPD to the FCL consignments under Advance filed Bills of Entry which are fully facilitated (do not require assessment and /or examination)


Online filing of AEO T2 and AEO T3 applications: Launch of Version 2.0 of web-application for filing, real-time monitoring, and digital certification


Auto-Renewal of AEO-T1 validity for continuous certification based on continuous compliance monitoring


Alignment of AEO Circular No. 33/2016 dated 22.07.2016 and 54/2020 dated 15.12.2020 with CAROTAR, 2020 implemented vide dated 21.09.2020

Authorized Public Undertaking (APU)

Extension of Deferred payment of Customs duty benefits to Authorized Public Undertakings

Automated Clearance System

Implementation of automated clearance on All-India basis


Implementation of automated clearance on All-India basis

Banned Items

Prohibition of selling of Health Supplement containing PABA (Para Amino Bezoic Acid) a banned ingredient

Basic Customs Duty (BCD)

Detailed procedure of verification of Claim of refund amount on account of double payment of Customs Duty


Seeks to further amend notification No. 50/2017-Customs dated 30th June, 2017 so as to prescribe effective rate of Basic Customs Duty (BCD)


Seeks to further amend notification No. 57/2017-Customs, dated the 30th June, 2017 so as to change the applicable BCD rate on specified parts of Cellular Mobile Phones


Amendment in notification no. 152/2009 dated 31.12.2009, to increase BCD on imports of Phthalic Anhydride originating in Korea RP and imported under the India-Korea Comprehensive Economic Partnership Agreement


Amendment in notification no. 152/2009 dated 31.12.2009, to increase the rate of duty of customs on imports of "Polybutadiene Rubber" originating in Korea RP (Bilateral Safeguard Measures) Rules, 2017


Seeks to further amend notification No. 50/2017-Customs dated 30th June, 2017 so as to prescribe 5% BCD on Open Cell for LED / LCD TV Panels


Amend notification no. 152/2009 dated 31.12.2009, regarding the rate of duty of customs on imports of "Polybutadiene Rubber"


Seeks to further amend notification No. 50/2017-Customs dated 30th June, 2017 so as to prescribe 5% BCD on specified parts for manufacture of Open Cell for LED / LCD TV Panels subject to end user condition


Seeks to further amend notification No. 50/2017-Customs dated 30th June, 2017 so as to prescribe BCD rate of 27.5% on Crude Palm Oil


Seeks to further amend notification No. 50/2017-Customs dated 30th June, 2017 so as to prescribe effective rate of Basic Customs Duty (BCD)


Seeks to further amend notification No. 57/2017-Customs dated 30th June, 2017 so as to prescribe effective BCD rate on IT / Electronics items


Seeks to further amend notification No. 25/99-Customs dated 28th February, 1999 so as to withdraw BCD exemption on the specified parts of transformers


Seeks to amend notification no 57/2000-Customs dated 08.05.2000 so as to align it with notification No. 50/2017-Custom dated 30.06.2017


Seeks to amend Notification No. 50/2017-Customs, dated 30.06.2017 to

i. increase BCD on specified parts of x-ray machines as per PMP of x-ray machines

ii. increase BCD on specified goods used for manufacturing electric vehicles as per PMP of electric vehicles

iii. carry out other related changes


Seeks to amend Notification No. 08/2020-Customs, dated 02.02.2020 to continue health cess exemption on specified parts of x-ray machines as per PMP of x-ray machines


Seeks to amend notification No. 52/2017-Customs, dated 30-06-2017 to make changes consequent to enactment of Finance Act, 2021


seeks to amend notification No. 50/2017-Cus dated 30.06.2017 to reduce the basic customs duty from 10% to Nil on Lentils (Masur) [HS 0713 40 00]


Seeks to amend the notification No. 50/2021-Customs dated 30.06.2017 and notification No. dated 11/2021 dated 01.02.2021 in order to reduce and rationalise the import duties on Palm, Sunflower and Soya-bean oils


Seeks to further amend notification No. 50/2017-Customs, dated the 30th June, 2017


Seeks to increase basic customs duty on imports of platinum


Seeks to amend notification No. 50/2017-Customs, dated the 30th June, 2017 to amend sl. no. 404 of the said notification


Seeks to amend Notification No. 50/2017-Customs, dated the 30th June, 2017 in order to withdrawal BCD exemption on Anthracite and PCI Coal, Coke & Semi coke and ferronickel

Bill of Coastal Goods

Requirement of filing of Bill of Coastal Goods (BCG)

Bill of Entry

ICES Advisory 17/2020 - Further measures to make Bill of Entry Amendments Process contactless and paperless


Amendment to Bill of Entry (Forms) Regulations, 1976


Capturing additional details for Certificate of Origin (COO) as per Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020 in Bill of Entry


Filing of Advance Bill of Entry under Section 46 of Customs Act, 1962 (amended vide Finance Act, 2021)


Bill of Entry (Electronic Integrated Declaration and Paperless Processing) Amendment Regulations, 2021


Bill of Entry (Forms) Amendment Regulations, 2021


Notifying amendment for self approval under Section 149 of the Customs Act, 1962


Electronic mechanism to amend BL number in Prior / Advance BE with Auto Approval

Bill Payments

Rupee Drawing Arrangement - Enabling Bharat Bill Payment System (BBPS) to process cross-border inbound Bill Payments

Bonded Warehouse

Procedure to be followed in cases of manufacturing or other operations undertaken in bonded warehouses under section 65 of the Customs Act, 1962


Electronic Sealing-Deposit in and removal of goods from Customs Bonded Warehouses


Manufacturing and other operations undertaken in bonded warehouses under Section 65 of the Customs Act, 1962

Bonds

Streamlining of processes in System related to Bonds and First Check BEs


Standard Operating Procedure for the Cancellation of Bond furnished for the Special Valuation Branch Investigation purpose


Systemic improvements regarding modification in the Bond (B-17) Execution process

Central Excise Exemption

Applicability of Central Excise exemption on Ethanol / Methanol blended Petrol, and High-speed diesel blended with bio-diesel, when blending is done within the refinery

Central Goods & Services Tax (CGST)

Seeks to make fourth amendment (2021) to CGST Rules, 2017


Seeks to prescribe Standard Operating Procedure (SOP) for implementation of the provision of extension of time limit to apply for revocation of cancellation of registration under section 30 of the CGST Act, 2017 and rule 23 of the CGST Rules, 2017

Certification of Origin (CoO)

Online filing & Issuance of Preferential Certificate of Origin through the Common Digital Platform coo.dgft.gov.in


Online filling and Issuance of Preferential Certificate of Origin under SAFTA & SAPTA for India's Exports to Nepal w.e.f. 18th December 2019


Online filling and Issuance of Preferential Certificate of Origin under India Korea Comprehensive Economic Partnership Agreement (IKCEPA) for India's Exports to Republic of Korea w.e.f. 06th March 2020


Electronic filling and Issuance of Preferential Certificate of Origin for India’s Exports under various FTAs / PTAs w.e.f. 07th April 2020


Issuance of Preferential Certificate of Origin for India’s exports to Thailand and Vietnam under ASEAN-India FTA


Issuance of Preferential Certificate of Origin for India’s exports to Vietnam under ASEAN-India FTA


Issuance of Preferential Certificate of Origin for India’s exports to Thailand under ASEAN-India FTA


Electronic filing and Issuance of Preferential Certificate of Origin (CoO) for India’s Exports under GSP, GSTP, India-Malaysia CECA, India-Singapore CECA w.e.f. 15th October 2020


Verification of the Preferential Certificates of Origin in terms of CAROTAR Rules 2020


Electronic Issuance of Preferential Certificate of Origin (CoO) for India’s Exports to UK under Generalized Scheme of Preferences (GSP)


Issuance of Certificate of Origins (Non-Preferential) [CoOs(NP)] through Common Digital Platform (CDP)


Electronic filing and Issuance of Preferential Certificate of Origin (CoO) for India’s Exports under India-Mercosur PTA and India-Thailand EHS w.e.f. 25th February 2021


Electronic filing of Non-Preferential Certificate of Origin (CoO) through the Common Digital Platform for India’s Exports w.e.f. 15th April 2021


Changes in the Form of Certificate of Origin issued by Korea Customs Service (KCS) and Korea Chamber of Commerce & Industry (KCCI)


Electronic filing and Issuance of Preferential Certificate of Origin (CoO) for India’s Exports under India-Mauritius Comprehensive Economic Cooperation and Partnership Agreement (IMCECPA) w.e.f. 01st April 2021


Capturing additional details for Certificate of Origin(COO) as per Customs(Administration of Rules of Origin under Trade Agreements)Rule,2020 in Bill of Entry

CGST - Advance Authorization (AA)

Seeks to amend notification No. 48/2017 to amend the meaning of Advance Authorization

CGST - Deemed Exports

Certain supplies as deemed exports under section 147 of the CGST Act, 2017 under AA, EPCG, EOU


The evidences required to be produced by the supplier of deemed export supplies for claiming refund under rule 89(2)(g) of the CGST rules, 2017

CGST - Document Identification Number (DIN)

Generation and quoting of Document Identification Number (DIN) on any communication issued by the officers of the Central Board of Indirect Taxes and Customs (CBIC) to tax payers and other concerned persons

CGST - E-Invoicing

Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 50 Cr from 01.04.2021


Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 20 Cr from 01 st April 2022

CGST - E-Way Bill

Notifies the date from which E-Way Bill Rules shall come into force

CGST - Exemption

Extension of CGST exemption on services by way of transportation of goods by air or by sea from customs station of clearance in India to a place outside India, by one year i.e. up to 30.09.2021

CGST - Exhibition

Clarification issues regarding procedure to be followed in respect of goods sent / taken out of India for exhibition or on consignment basis for export promotion

CGST - Exports

0.05% CGST on intra-State supply of taxable goods by a registered supplier to a registered recipient for export subject to specified conditions

CGST - Input Tax Credit (ITC) on Inputs

Refund of unutilized input tax credit of GST paid on inputs in respect of exporters of fabrics

CGST - IT Enabled Services

Doubts related to supply of Information Technology enabled Services (ITeS services)

CGST - Job Work

Clarification on issues related to Job Work


Clarification on scope of the notification entry at item (id), related to job work, under heading 9988 of Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017

CGST - Letter of Undertaking (LUT)

Issues related to furnishing of Bond/ Letter of Undertaking for Exports


Notification No. 16/2017-CT (conditions and safeguards for furnishing a Letter of Undertaking in place of a bond for export without payment of integrated tax)


Regarding issues related to Bond / Letter of Undertaking for exports without payment of integrated tax


Circular on Bond / LUT in case of exports without payment of integrated tax


Notification on extension of facility of LUT to all exporters issued


Clarification on issues related to furnishing of Bond / LUT for exports


Clarification on issues related to furnishing of Bond/Letter of Undertaking for exports

CGST - Provision of Suspension

Standard Operating Procedure (SOP) for implementation of the provision of suspension of registrations under sub-rule (2A) of rule 21A of CGST Rules, 2017

CGST - Refund

Clarification on refund related issues


Standard Operating Procedure (SOP) to be followed by exporters


Clarification on refund related issues:

A) Clarification in respect of refund claim by recipient of Deemed Export Supply

B) Extension of relaxation for filing refund claim in cases where zero-rated supplies has been wrongly declared in Table 3.1(a)

C) The manner of calculation of Adjusted Total Turnover under sub-rule (4) of Rule 89 of CGST Rules, 2017

CGST Rules, 2017 Amendments (2021)

A) A registered person shall not be allowed to furnish the details of outward supplies of goods or services or both under section 37 in FORM GSTR-1, if he has not furnished the return in FORM GSTR-3B for preceding two months

B) Registered person, required to furnish return for every quarter under the proviso to sub-section (1) of section 39, shall not be allowed to furnish the details of outward supplies of goods or services or both under section 37 in FORM GSTR-1 or using the invoice furnishing facility, if he has not furnished the return in FORM GSTR-3B for preceding tax period

C) A registered person, who is restricted from using the amount available in electronic credit ledger to discharge his liability towards tax in excess of ninety-nine per cent. of such tax liability under rule 86B, shall not be allowed to furnish the details of outward supplies of goods or services or both under section 37 in FORM GSTR-1 or using the invoice furnishing facility, if he has not furnished the return in FORM GSTR-3B for preceding tax period


Seeks to make second amendment (2021) to CGST Rules

CGST - Service Exports

Clarification on export of services under GST


Clarification relating to export of services-condition (v) of section 2(6) of the IGST Act, 2017

CGST - Special Economic Zone (SEZ)

Circulars clarifying miscellaneous issues related to SEZ and refund of unutilized ITC for job workers


Amendment in Notification no. 13/2020-Central Tax in order to amend the class of registered persons for the purpose of e-invoice

CGST - Supply from Domestic Tariff Area to EOU / EHTP / STP / BTP

Procedure regarding procurement of supplies of goods from DTA by EOU / EHTP Unit / STP Unit / BTP Unit

Common Customs Electronic Portal

Common Customs Electronic Portal

Compensation Cess

Clarification regarding applicability of section 16 of the IGST Act, 2017, relating to zero rated supply for the purpose of Compensation Cess on exports

Containers

Clarifications regarding availment of exemption on temporary import of durable Containers


Availment of exemption on temporary import of Durable Containers in terms of Board Circular No. 51/2020 dtd. 20.11.2020 – Provisions in ICES


Easing availability of containers for exporters

Cooperation and Mutual Administrative Assistance (CMAA)

Notification under sub-section (2) of Section 151B of the Customs Act, 1962 to notify Agreements or Arrangements on 'Cooperation and Mutual Administrative Assistance (CMAA) in Customs matters' of India with other countries

Customs Act, 1962

Urgent measures to sensitize trade in light of proposed changes to Section 46 of the Customs Act, 1962


Urgent measures to sensitize trade in light of proposed changes to Section 46 of the Customs Act, 1962


Clarifications on the Legislative changes in Section 46 of Customs Act, 1962


Clarifications on the legislative changes in Section 46 of Customs Act, 1962


Exemption of deposits from the provision of Section 51 A of Customs Act, 1962


Changes in the Customs Act, 1962 vide Sections 86, 87, 88 and 94 of the Finance Act, 2022 (enacted on 30.03.2022) and notifications related thereto with reference to appointment of officers of customs and assignment of functions

Courier Imports and Exports

Courier Imports and Exports (Electronic Declaration and Processing) Amendment Regulations, 2020


Courier Imports and Exports (Electronic Declaration and Processing) Amendment Regulations, 2021


Courier Imports and Exports (Electronic Declaration and Processing), Amendment, Regulations, 2022 for facilitating E-commerce exports of jewellery


Simplified regulatory framework for e-commerce exports of jewellery through Courier mode


Courier Imports and Exports (Electronic Declaration and Processing ), Second Amendment, Regulations, 2022 for facilitating E-commerce exports of jewellery

Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020 [CAROTAR]

Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020


Rescinding of

A) JNCH Public Notice 31 dated 09.03.2017

B) JNCH Public Notice 50 dated 09.04.2020

C) JNCH Public Notice 59 dated 22.04.2020


Verification of the Preferential Certificates of Origin and difficulties being faced by the trade in implementation of the Customs (Administration of Rules of Origin under Trade Agreements) Rules (CAROTAR), 2020


Alignment of AEO Circular No. 33/2016 dated 22.07.2016 and 54/2020 dated 15.12.2020 with CAROTAR, 2020 implemented vide dated 21.09.2020


Applying CAROTAR maintaining consistency with the provisions of relevant trade agreement or its Rules of Origin

Customs Authority for Advance Rulings Regulations, 2021

Customs Authority for Advance Rulings Regulations, 2021

Customs Clearance for Samples

Customs clearances for samples (for electronic products & Highly Specialized Equipment)

Customs (Electronic Cash Ledger) Regulations, 2022

Introduction of Customs (Electronic Cash Ledger) Regulations, 2022

Customs (Import of Goods at Concessional Rate of Duty) Rule, 2017

Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017


Clarification on Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017


Seeks to further amend Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017


Changes introduced through the Customs (Import of Goods at Concessional Rate of Duty) Amendment Rules, 2021


Implementation of automation in the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017 with effect from 01.03.2022

Customs Post Clearance Audit (PCA) Work

Streamlining of Customs Post Clearance Audit (PCA) Work - Instructions

Customs Procedures

Customs procedure for export of cargo in containers and closed bodied trucks from ICDs/CFSs through Land Customs Stations (LCSs)

Customs Tariff Act, 1975

Seeks to further amend notification No. 42/1996-Customs,dated 23.07.21996 so as to make suitable amendments to the list of specified projects under heading 9801 of the First Schedule to the Customs Tariff Act

Customs Tariff (Identification and Assessment of Safeguard Duty) Rules, 1997

Seeks to further amend Customs Tariff (Identification and Assessment of Safeguard Duty) Rules, 1997 to provide for the manner of application of safeguard measures including tariff-rate quota and make certain other miscellaneous changes

Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995

Seeks to further amend Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995 to enable provisional assessment in anti-circumvention investigation and make certain other miscellaneous changes

Customs Tariff (Identification, Assessment and Collection of Countervailing Duty on Subsidized Articles and for Determination of Injury) Rules, 1995

Seeks to further amend Customs Tariff (Identification, Assessment and Collection of Countervailing Duty on Subsidized Articles and for Determination of Injury) Rules, 1995 to enable provisional assessment in anti-circumvention investigation and make certain other miscellaneous changes

Customs (Verification of Identity and Compliance) Regulations, 2021

Seeks to notify Customs (Verification of Identity and Compliance) Regulations, 2021

Deemed Exports

Foreign Trade Policy 2015-20-Introduction of online Deemed Export Application Module


Corrigendum to Public Notice No.11/2015-20 dated 07.06.2022

Deferred Payment of Import Duty Rules, 2016

Deferred Payment of Import Duty Rules, 2016

Delegation of Financial Power

Delegation of Financial Power

Disposal Procedures

Disposal of un-claimed / un-cleared / seized / confiscated goods

Document Identification Number (DIN)

Generation and quoting of Document Identification Number (DIN) on any communication issued by the officers of the Central Board of Indirect Taxes and Customs (CBIC) to tax payers and other concerned persons

Duty Drawback (DBK)

Seeks to grant exemption to re-import of goods exported under duty drawback, rebate of duty or under bond on or after the 1st July 2017


It is clarified that “Post GST, since Central Excise duty on inputs and Service Tax on input services used in the manufacture of export goods have been subsumed in GST for which input tax credit/refund is available thereunder, the basic premise for applicability of AIRs for calculation of Brand Rate of duty drawback no longer exists for exports made in GST regime. Accordingly, it is clarified that the contents of para 3(a) and 3(b) of Circular No. 83/2003 dated 18.09.2003 and Circular No. 97/2003 dated 14.11.2003 are not applicable for exports made in post GST era”.


A) Clarification regarding duty drawback allowed in cases of short realization of export proceeds due to bank charges deducted by foreign banks

B) It is clarified that duty drawback may be permitted on FOB value without deducting foreign bank charges. It is further clarified that since agency commission up to the limit of 12.5% of the FOB value has been allowed, such deduction on account of foreign bank charges is allowed within this overall limit of 12.5% of the FOB value


Important clarification to field formations, on whether incidence of levies such as, Education cess, Secondary and Higher Education (SHE) cess, Social Welfare Surcharge (SWS), Clean Environment cess (erstwhile Clean energy cess) and Stowage Excise duty, suffered on the inputs utilized in the exports products are required to be taken into consideration for the calculation of Brand Rate of duty drawback.


Incidence of National Calamity Contingent Duty (NCCD) for calculation of Brand Rate of duty drawback


Special drive for disposal of applications for fixation of Brand Rate of Duty Drawback


Amendment in notification No. 07/2020-Cus. (N.T.) dated 28.01.2020 relating to AIRs of Duty Drawback


Amendments to the All Industry Rates of Duty Drawback effective from 15.07.2020


Extending scheme of Duty Drawback on supply of steel by steel manufacturers through their Service Centers / Distributors / Dealers / Stock yards


Instructions for time bound processing of Duty Drawback claims


Implementation of RMS for processing of Duty Drawback claims


Implementation of RMS for processing of Duty Drawback Claims


Seeks to amend the Schedule for Drawback on exports of goods

Duty Free Tariff Preference (DFTP) Scheme

Third Party Invoicing in case of Preferential Certificates of Origin issued in terms of DFTP for "wholly obtained goods"

e-BRC

Migration of e-BRC Portal/Website to new IT platform

e-Certificate Management System

Introduction of online e-Certificate Management System for Imports

Electric and Electronic Waste (e-waste) Management

All dismantlers and recyclers must obtain authorization from the State Pollution Control Board/Committees (SPCBs / PCCs) in order to handle e-waste in their facilities

Electronic Duty Credit Ledger Regulations, 2021

Seeks to notify the Electronic Duty Credit Ledger Regulations, 2021


Electronic Duty Credit Ledger (Amendment) Regulations, 2022

EOU / EHTP / STP / BTP

Removal of mandatory warehousing requirements - Amendment to Notification 52/2003-Customs dated 31.3.2003


A) Amendment in Para 6.34 (14) of Chapter 6 of Handbook of Procedure 2015-20

B) Consequential amendment is made in the powers of Development Commissioner to act as a registering authority in view of EPCES being recognized as a registering authority for EOUs vide Public Notice No. 44/2015-20 dated 05.11.2018


Amendment to Notification No.52/2003-Customs dated 31.03.2003 for extending exemption from IGST and compensation cess to EOUs on imports till 31.03.2021


Import by EOU / EHTP / STP / BTP without payment of duty by following Rule 5 of Customs (Import of Goods at Concessional Rate of duty) Rules, 2017


Amendment to Notification No.52/2003-Customs dated 31.03.2003 for extending exemption from IGST and compensation cess to EOUs on imports till 31.03.2022


Seeks to continue the exemption from Integrated Tax and Compensation Cess on goods imported under AA/EPCG/EOU Schemes

e-Policy Relaxation Committee (PRC)

Introduction of online e-PRC System for Application seeking Policy / Procedure relaxation in terms of Para 2.58 of FTP 2015-20

e-Sanchit

Instructions for uploading documents in e-Sanchit for approval of AD Code / IFSC with Bank Account in ICES


Implementation of PGA e-Sanchit - Paperless Processing under SWIFT - Uploading of Licenses / Permits / Certificates / Other Authorizations (LPCOs) by PGAs


Mandatory uploading of documents in e-Sanchit


Mandatory uploading of documents in e-sanchit - certain Clarifications


Mandatory uploading of documents in e-sanchit - Further Clarifications


Partial modification of Public Notice No. 93/2020 dated 29.07.2020

Excess Export Prevention

Reconciliation of Export quantity / value under DGFT's one time exemption / approval / license for export - General Standard Operating Procedure to prevent excess export

Exemption Notifications

Seeks to exempt specified goods from Health Cess imposed on the medical devices falling under heading 9018 to 9022 in terms of clause 139 of the Finance Bill, 2020


Notification regarding exemption of duties of Customs against scrips issued under the 2% Additional ad hoc incentive for mobile phones.


Seeks to further amend notification No. 24/2005-Customs dated 1st March, 2005 so as to clarify the scope of exemption under entry at S. No. 13S of the said notification


Seeks to further amend notification No. 08/2020-Customs dated 2nd February, 2020 so as to exempt the medical devices imported by international organizations and diplomatic missions, from the levy of Health Cess


Seeks to further amend notification No. 153/94-Customs dated 13th July, 1994 so as to include temporary imports of costumes and props for film-making, in the goods exempted by the said notification

Export Authorization

Issuance of Export Authorization for Restricted Items (Non-SCOMET) for new online Restricted Exports IT Module w.e.f 17.05.2021

Export Procedures

Procedure and Criteria for submission and approval of applications for export of Diagnostic Kits


Procedure and Criteria for submission and approval of applications for export of Medical Goggles


Procedure and Criteria for submission and approval of applications for export of 2/3 Ply Surgical Masks


Procedure and criteria for submission and approval of applications for export of N-95/FFP2 Masks


Procedure and Criteria for submission and approval of applications for export of Diagnostic Kits


Procedure and Criteria for submission and approval of applications for export of Diagnostic Kits and their components / laboratory reagents


Procedure and Criteria for submission and approval of applications for export of Diagnostic Kits and their components/laboratory reagents


Implementation of the Track and Trace system for export of Pharmaceuticals and drug consignments along with maintaining the Parent-Child relationship in the levels of packaging and their movement in supply chain - Extension of date of implementation

Export to Maldives

Supply of essential commodities to the Republic of Maldives during 2020-21


Supply of essential commodities to the Republic of Maldives during Year 2021-22 to 2023-24

Express Cargo Clearance System

Auto Let Export Order under Express Cargo Clearance System (ECCS)

External Trade – Facilitation

External Trade – Facilitation - Export of Goods and Services

Faceless Assessment

For the roll-out of Faceless Assessment across Bengaluru and Chennai Zones


Turant Suvidha Kendra and Other Initiatives for Contactless Customs


Setting up of the Turant Suvidha Kendra(TSK) for faceless assessment


2nd phase of All India roll-out of Faceless Assessment


Implementation of Phase II of the Faceless Assessment


All India roll-out of Faceless Assessment


All India roll-out of Faceless Assessment


Faceless Assessment - Measures for timely assessment of Bills of Entry and clarification on defacement of physical documents


Faceless Assessment - Clarifications on the Issues raised by Stakeholders


Creation of Facilitation Helpdesk


Further Enhancements in ICES in respect of Faceless Assessment


Submission of documents for specified items of work through e-mail a measure to minimize human contact


Improvements in Faceless Assessment - Measures for expediting Customs clearances


Improvements in Faceless Assessment-Measures for expediting Customs Clearances


Faceless Assessment – Creation of Facilitation Helpdesk

Fixation of Tariff Value

Tariff Notification in respect of Fixation of Tariff Value of Edible Oils (Ch. 15)

Food Import

Food Import Entry Points


Instruction regarding Requirement of Health Certificate accompanied with the import of food consignments


Clarification regarding FSSAI's requirement of AGMARK certification in case of imported food products


Requirement of Health Certificate to be accompanied with the import of certain food consignments - modification of Board Instruction No.18/2022-Customs


Requirement of Registration of foreign food manufacturing facilities as per Food Safety and Standards (Import) First Amendment Regulations, 2021 dated 03.11.2021


Restricted entry of food items in under specific ports


Amendment to Instruction No 18/2022-Customs dated 12.08.2022 and 26/2022-Customs dated 06.10.2022 regarding extension of Requirement of Health Certificate accompanied with the import of food consignments

Foreign Exchange Management Act, 1999 (FEMA)

Discontinuation of Returns / Reports under Foreign Exchange Management Act, 1999


Foreign Exchange Management Act, 1999 (FEMA)- Compounding of Contraventions under FEMA, 1999


Establishment of Branch Office (BO) / Liaison Office (LO) / Project Office (PO) or any other place of business in India by foreign law firms


Discontinuation of Return under Foreign Exchange Management Act, 1999


Foreign Exchange Management (Overseas Investment) Directions, 2022


Late Submission Fee for reporting delays under Foreign Exchange Management Act, 1999 (FEMA)

Health Cess

Payment of Health Cess:

A) Levied at the rate of 5% of the value of the goods

B) The goods covered under the 4th Schedule falling under headings 9018, 9019, 9020, 9021, 9022

HSN 2022

Seeks to amend notification no. 50/2017-Customs to align with HSN 2022 w.e.f. 1.1.2022


Seeks to amend notification no. 82/2017-Customs to align with HSN 2022 w.e.f. 1.1.2022


Seeks to amend various notifications giving exemption to electronic and defense equipment to align with HSN 2022 w.e.f. 1.1.2022


Seeks to amend notification no. 11/2018-Customs to align with HSN 2022 w.e.f. 1.1.2022


Seeks to amend notification no. 53/2017-Customs to align with HSN 2022 w.e.f. 1.1.2022


Seeks to amend FTA/PTA notification to align with HSN 2022 w.e.f. 1.1.2022


Seeks to amend notification no. 03/2019-Central Excise to align with HSN 2022 w.e.f. 1.1.2022


Notification of ITC (HS), 2022- Schedule-1 (Import Policy)

ICEGATE / ICES

Operationalization of Certain Functionalities in ICEGATE


Manufacturing and other operations in a Warehouse Regulations (MOOWR) and waiver of interest – Changes in ICES


Procedure for AD / IFSC code online registration through ICEGATE


ICES Advisory on Budget 2021 related changes in EDI System


Miscellaneous functionalities / changes enabled in ICES

A) Option to Retransmit Shipping Bills to RBI

B) Discontinuation of printing Examination Instructions in the first copy of Bill of Entry

C) Inclusion of Indo Mauritius CECPA document code under CAROTAR


Standard operating procedure (SOP) for Registration / Updation of AD (Authorised Dealer) Code / Bank Account for Incentive Purpose


Changes in System with respect to AD Code Registration in exports

IGST - Advance Authorization (AA) / Export Promotion Capital Goods (EPCG) / Export Oriented Unit (EOU)

Amendments to Foreign Trade Policy 2015-2020 - Exemption of Integrated Goods and Service Tax (IGST) and Compensation Cess under Advance Authorisation, EPCG and EOU scheme

IGST - Bonded Warehouse

Applicability of IGST on goods supplied while being deposited in a customs bonded warehouse

IGST - Clearance for Home Consumption

Supply of warehoused goods to any person before clearance for home consumption

IGST - Exemption

Seeks to exempt royalty and license fee from Integrated tax to the extent it is paid on the consideration attributable to royalty and license fee included in transaction value under Rule 10(1)(c) of Customs Valuation (Determination of value of imported Goods) Rules, 2007


Extension of IGST exemption on services by way of transportation of goods by air or by sea from customs station of clearance in India to a place outside India, by one year i.e. up to 30.09.2021

IGST - Exports

0.1% IGST on inter-State supply of taxable goods by a registered supplier to a registered recipient for export subject to specified conditions

IGST - Imports

IGST on imports related to Spinal Muscular Atrophy disease, etc, as well Condition No. 102 pertaining to Services


IGST on imports related to goods from Antarctica and Border haats

IGST - Nepal / Bhutan

Seeks to amend notification No. 9/2017- Integrated Tax (Rate) so as to exempt IGST on inter-state supply of services to Nepal and Bhutan against payment in INR


Revoke Sl. No. 10D of Notification No. 09/2017-Integrated Tax (Rate) dated 28.06.2017 in relation to exemption of IGST on supply of services having place of supply in Nepal or Bhutan, against payment in Indian Rupees

IGST - Refund

Refund of IGST on Export -Invoice mismatch Case - Alternative Mechanism with Offer Interface


Extension of Board's Circular no. 12/2018-Customs dated 29.05.2018 for sanction of pending IGST refund claims where the records have not been transmitted to ICEGATE due to GSTR-1 and GSTR-3B mismatch error


IGST refunds on exports-extension in SB005 alternate mechanism


Extension of Board's CircularNo.12/2018-customs dated 29.05.2018 for sanction of pending IGST refund claims where the records have not been transmitted to ICEGATE due to GSTR-I and GSTR-3B mismatch error

IGST - Repair Cost, Insurance, and Freight

Clarification regarding applicability of IGST on repair cost, insurance and freight, on goods re-imported after being exported for repairs


Clarification regarding applicability of IGST on repair cost, insurance and freight, on goods re-imported after being exported for repairs

Import Authorization

Procedure to implement the restriction imposed on import of Power Tillers and its components HS code 84328020 and 84329090 is notified


Necessary documents to be submitted while applying for import authorization for import of Denatured Ethyl Alcohol (DEA)


Issuance of Import Authorization for ‘Restricted’ items from DGFT HQs w.e.f. 22.03.2021

Importer-Exporter Code (IEC)

Linking / Registration of IECs in the new revamped DGFT Online environment


Amendment in Para 2.14 (Modification of IEC) of Chapter-2 of Handbook of Procedures, 2015-2020


Amendment of Importer-Exporter Code (IEC) related provisions under Chapter-1 and Chapter-2 of Foreign Trade Policy, 2015-2020


De-Activation of IECs not updated on the DGFT

Import of Gifts

Clarification related to import of gifts

Import Licensing Requirements

Compendium of orders/ circulars/ guidelines issued from WPC Wing, DoT in regard to Import licensing requirement from WPC wing for import of wireless equipment

Import of Packing Material

Import of ‘Punnets’ as packing material for export of grapes

India - ASEAN Free Trade Agreement (FTA)

Seeks to amend notification No. 46/2011-Customs dated 01.06.2011 so as to provide deeper tariff concessions in respect of specified goods when imported from ASEAN under the India-ASEAN Free Trade Agreement w.e.f. 01.01.2019


Seeks to give effect to the 12th tranche of Tariff Concessions under the trade in Goods Agreement between India and ASEAN

India - Japan Comprehensive Economic Partnership Agreement (CEPA)

Seeks to further amend notification No. 69/2011-Customs to deepen the tariff concessions under the India-Japan CEPA


Amend notification No. 69/2011-Customs dated 29.07.2011 to extend deeper tariff concessions to imports of specified goods from Japan under India-Japan CEPA (IJCEPA) with effect from 1st April, 2021


Customs Tariff (Determination of Origin of Goods under the Comprehensive Economic Partnership Agreement between the Republic of India and Japan) Amendment Rules, 2022

India - Mauritius Comprehensive Economic Cooperation and Partnership Agreement (CECPA)

Seeks to notify implementation of India-Mauritius Comprehensive Economic Cooperation and Partnership Agreement (CECPA)


Seeks to notify the Customs Tariff (Determination of Origin of Goods under Comprehensive Economic Cooperation and Partnership Agreement between the Republic of India and the Republic of Mauritius) Rules, 2021


Incorporation of the items under the Tariff Rate Quota (TRQ) under India-Mauritius CEPA


Applications for allocation of Tariff Rate Quota(TRQ) under India - Mauritius CECPA for the year 2021-22


Seeks to amend notification No. 25/2021 - Customs dated 31.03.2021


Applications for allocation of Tariff Rate Quota(TRQ) under India - Mauritius CECPA for the year 2021-22


Seeks to amend notification No. 25/2021-Customs, dated 31-03-2021 to give effect to 2nd tranche of tariff concessions as per India Mauritius CECPA


Applications for allocation of Tariff Rate Quota (TRQ) under India - Mauritius CECPA for the for the financial year 2022-23

India - Malawi MoU

Memorandum of Understanding (MoU) between Government of the Republic of India and the Government of the Republic of Malawi for import of toor


Implementation of MoU between Government of Republic of India and Government of Republic of Malawi for import of pigeon peas from Malawi


Implementation of MoUs between Government of Republic of India and Government of Republic of Malawi for import of pigeon peas from Malawi

India - Mozambique MoU

Implementation of MoU between India and Mozambique for import of pigeon peas from Mozambique


Implementation of MoUs between Government of Republic of India and Government of Republic of Mozambique for import of pigeon peas from Mozambique

India - Myanmar MoU

Memorandum of Understanding (MoU) between Government of the Republic of India and the Government of the Republic of the Union of Myanmar for import of toor and urad


Implementation of MoU between Government of Republic of India and the Government of the Republic of the Union of Myanmar for import of urad and tur from Myanmar


Implementation of MoUs between Government of Republic of India and the Government of Republic of the Union of Myanmar for import of urad and tur from Myanmar

India - UAE Comprehensive Economic Partnership Agreement (CEPA)

Electronic filing and Issuance of Preferential Certificate of Origin (CoO) for India’s Exports under India-UAE Comprehensive Economic Partnership Agreement (India-UAE CEPA) w.e.f. 01st May 2022


Seeks to give effect to the first tranche of India UAE CEPA


Introduction to Customs Tariff (Determination of Origin of Goods under the Comprehensive Economic Partnership Agreement between India and the United Arab Emirates) Rules, 2022


Amendment in Para 2.107 (TRQ under FTA / CECA) of Handbook of Procedure 2015-2020


Seeks to increase BCD rate on Gold imported under TRQ of India-UAE CEPA


Seeks to amend notification No. 22/2022-Customs, dated 30.04.2022 to enable TRQ holders to import gold through IIBX under TRQ mechanism of India-UAE CEPA


Acceptance of Electronic Certificate of Origin (e-CoO) issued under India-UAE CEPA

Inland Container Depots (ICD) / Container Freight Stations (CFS) / Air Freight Stations (AFS)

Setting up of Inland Container Depots (ICDs), Container Freight Stations (CFSs) and Air Freight Stations (AFSs)


De-notification of Inland Container Depots / Container Freight Stations / Air Freight Stations

Interest Equalization Scheme (IES)

Operationalization of new online IT Module for Interest Equalisation Scheme w.e.f. 01.04.2022

International Courier

Notification of Nashik Airport as International Courier Terminal


Contactless delivery of international courier consignments

International Road Transport (TIR) Carnet

Procedure of movement of goods under TIR Carnets

International Trade Settlement

International Trade Settlement in Indian Rupees (INR)


Amendments under the Foreign Trade Policy in sync with RBI A.P.(DIR Series) Circular No.10 dated 11th July 2022

Legal Entity Identifier (LEI)

Introduction of Legal Entity Identifier for Cross-border Transactions

Levy of Fees (Customs Documents) Amendment Regulations, 2021

Levy of Fees (Customs Documents) Amendment Regulations, 2021

Maintenance, Repair and Overhaul (MRO) Services

Amendment in Notification No. 8/2017-Integrated Tax (Rate) dated 28.06.2017 reducing IGST rate on Maintenance, Repair and Overhaul (MRO) services in respect of aircraft from 18% to 5% with full ITC


Amendment in Notification No. 11/2017-Union Territory Tax (Rate) dt. 28.06.2017 reducing GST rate on Maintenance, Repair and Overhaul (MRO) services in respect of aircraft from 18% to 5% with full ITC

Manufacture and Other Operations in Special Warehouse Regulations, 2020

Manufacture and Other Operations in Special Warehouse Regulations, 2020


Procedure to be followed in cases of manufacturing or other operations undertaken in special warehouses under section 65 of the Customs Act, 1962

Manufacture and Other Operations in Warehouse (no. 2) Amendment Regulations, 2020

Manufacture and Other Operations in Warehouse (no. 2) Amendment Regulations, 2020

MSMEs

For the purpose of online registration, under MSME Seva Module importers / Exporters are required to visit DPD JNCH Website www.dpdjnch.com

Nomenclature of Special Chemicals, Organisms, Materials, Equipment and Technologies (SCOMET)

Proforma of Undertaking in the form of Legal Agreement for grant of permission for export/re-export of items under SCOMET Control List for repair / replacement and display / exhibition / tender purposes


SCOMET Updates 2020 - Amendment in Appendix 3 (SCOMET items) to Schedule- 2 of ITC (HS) Classification of Export and Import Items, 2018


Revalidation of SCOMET authorization for Tech Transfer


Introduction of a new proforma (ANF) for filing applications for revalidation of SCOMET export authorization


Issuance of Export Authorisation for SCOMET Items from new online Restricted Exports IT Module w.e.f. 05.08.2021


Amendment in Para 2.76 of Handbook of Procedures (HBP) of the Foreign Trade Policy (FTP) 2015-20 regarding export of SCOMET items from DTA to SEZ / EOU and outside the country


SCOMET Updates 2021 - Amendment in Appendix 3 (SCOMET items) to Schedule-2 of ITC (HS) Classification of Export and Import Items, 2018


Guidelines for submission of online application for One time registration for SCOMET license and Post-reporting requirements for Export of chemicals under General authorization for export of Chemicals and related equipments (GAEC) w.e.f 19.01.2022


Proposed SCOMET Policy for export of drones/UAVs

Port Clearance

24 x 7 Clearance


Procedure to issue EDI Port Clearance / Advance Port Clearance

Pre-shipment Inspection Certificate (PSIC)

Issuance and electronic Verification of Pre-Shipment Inspection Certificate (PSIC)

Project Imports

ICES Advisory 10/2020 (Project Imports) - Option to debit duty through Duty Scrip for Project Imports Bills of Entry

Provisional Assessment

Amending Circular 38/2016-Cus on Guidelines for Provisional Assessment under Section 18 of the Customs Act, 1962

Provisional Clearance of Goods under India’s Trade Agreements

Provisional Clearance of Goods under India’s Trade Agreements

Registration-Cum-Membership Certificate (RCMC)

A) Discontinuing submission of physical copy of RCMCs with effect from 1.7.2019 while filling application for incentives / entitlements under FTP

B) All exporters are advised to ensure that their valid RCMS are duly uploaded by their respective EPCs in the DGFT’s server


A) In order to improve ease of doing business and reduce transaction cost, requirement of physical copy of RCMC has been dispensed with from 01.07.2019

B) Validity of RCMC will be checked directly from the DGFT’s data base uploaded and updated from time to time by various Export Promotion Councils


Extension of validity of Registration cum Membership Certificate (RCMC) beyond 31st March, 2021, that is up to 30.09.2021


Electronic filing of Registration Cum Membership Certificate (RCMC) / Registration Certificate (RC) through the common digital platform w.e.f. 06.12.2021


Mandatory filing/issuance of Registration Cum Membership Certificate (RCMC)/ Registration Certificate (RC) through the DGFT common digital platform from 01.04.2022

Regulation of Import of Livestock

Regulation of Import of Livestock products and Livestock Importation Act, 1898 and Amendments made from time to time – Revised Testing Requirement

Remission of Duties and Taxes on Exported Products (RoDTEP)

Scheme Guidelines for Remission of Duties and Taxes on Exported Products (RoDTEP)


The manner to issue duty credit for goods exported under the Scheme for RoDTEP


Scheme for Remission of Duties and Taxes on Exported Products (RoDTEP) w.e.f. 01.01.2021


Re-constitution of Committee for RoDTEP


Seeks to amend RoDTEP notification


Amendments to Scheme for Remission of Duties and Taxes on Exported Products (RoDTEP)

Road and Infrastructure Cess

Seeks to exempt M-15 fuel from Road and Infrastructure Cess


Seeks to exempt E-20 fuel from Road and Infrastructure Cess

Rules of Origin

Guidelines regarding implementation of section 28DA of the Customs Act, 1962 and CAROTAR, 2020 in respect of Rules of Origin under Trade Agreements (FTA / PTA / CECA / CEPA) and verification of Certificates of Origin


Guidelines regarding implementation of section 28DA of the Customs Act, 1962 and CAROTAR, 2020 in respect of Rules of Origin under Trade Agreements (FTA / PTA / CECA / CEPA) and verification of Certificates of Origin


Provision for verification of the exporters declaration (self certification basis) on the Rules of Origin under GSP Scheme – amendment in Para 2.104 (c) of Handbook of Procedures, 2015-2020

Sea Cargo Manifest and Transhipment Regulations