CBEC Circulars


Customs Releases New Regulations for Movement of Transit Goods from India through Bangladesh; Old 1965 Regulations Superseded

·     CTD (Customs Transit Declaration) with Bond required (No Electronic Declaration as of Now)

·     LCS in India and Bangladesh along with Chattogram or Mongla Ports in Bangladesh Named as Transit Station


Coronavirus Alarm Bells Ring in North Block - 24x7 Customs Clearance in All Sea Ports, Airports and ICDs to Clear Cargo

·      No Instructions on Creating 24x7 Availability of Trained Staff or Infrastructure of Logistics and Banks, there is already a shortage of Trained Staff

·      Cargo Volumes from China has fallen Steeply, Idling Staff Costs will be Up

CBIC Instruction 02 /2020-Customs dated 20 February 2020

Board Clarification on RoSCTL Scrips under Para 4.01(c) of FTP and Additional Ad Hoc Scrips under Para 4.95 and Para 4.96 of HBP Eligible for Set Off of Customs Duty


FSSAI Sets Up 150 Import Entry Points to Test Food Samples

·   Authorised Officers for Certificate Issue Notified

·   New System to Work from 1 April 2020

·   FSSAI List of 183 Accredited NABL Labs Notified

CBIC Instruction No. 1/2020-Customs dated 12 February 2020

Prosecution of Group “A’ Officers under PCA, 1988 – File to Move through Member of Board In-charge of Respective Zone, DRI, DGGSTI thru Member Investigation through CBIC

·   DG Vigilance to Process Prosecution of Revenue Officers


Three More PGAs covering Livestock (Animal Quarantine) Insecticides Board and Livestock Products (Animal Husbandry) Inserted

·   Uploading of LPCO (Licenses/Permits/Certificates/Other Authorizations) only by PGAs, Beneficiary to be issued only Image Reference Numbers (IRN)

·   Uploading by Beneficiary to e-Sanchit to be deactivated from 28.02.2020


Chennai and Nhava Sheva will Clear Goods before Payment of Duty under Automated Machine Release

CBIC Press Release dated 06.02.2020

Second Hand Machinery Chartered Engineers Certificate under Form A (Country of Sale) and Form B (Indian Port)


Transshipment of Bangladesh Cargo to Kolkata Port – Facility Extended till 30 June 2020


Export Data to Capture District and State of Origin – Electronic Declaration to include Columns for these Data


New Drawback Rates Effective from 4 Feb 2020 – CBIC Circular

·      Ports to Watch Sensitive Shipments to Check Frauds


Automated Clearance Facility to be Rolled Out on a Pilot Basis at Chennai customs and JNCH from 6 Feb 2020

05-CBIC Circular/ 27.01.2020

Board Clarification on Gift Imports – Prohibited Goods can be Imported on Payment of Full Applicable Duties


Tobacco, Cashew, DSIR, Atomic Energy Substances included in 47 Agency PGA List under e-Sanchit Clearance for Auto Upload of Import Licence Documents


Social Welfare Surcharge (SWS) on Imports under MEIS and SEIS Schemes


National Calamity Contingent Duty (NCCD) Leviable on Central Excise and Customs Duty Exemption

CBIC Instruction dated 9 January 2020

Compilation and Dissemination of Orders Passed by the Hon’ble Courts Pertaining to GST

CBIC Legal Cell Instruction dated 7 January 2020

John Joseph Appointed Temporary Chairman of CBIC for Three Months

Office Order No. 303 dated 31.12.2019

Board Issues Instructions for Centralised Processing of Proposal for Foreign Deputations

CBIC Instruction No. 6/2019-Customs dated 27 December 2019

Document Identification Number (DIN) Must from 24 Dec 2019 for All Communications with CBIC, No DIN Makes Document Invalid

·    Audit Trial of DIN to Check Misuse

·    Documents without DIN to be Regularised with 14 days of Issue


No Extension of Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019

·    15 Calendar days only till end of SVLDR Scheme on 31.12.2019. Eligible taxpayers are invited to avail this one-time opportunity

·    Sabka Vishwas Legacy Dispute Resolution Scheme (SVLDRS) 2019 is available upto 31.12.2019. The scheme shall NOT be extended. All taxpayers are advised to avail the scheme and settle pending Service Tax & Central Excise disputes

F No 267/78/2019/CX-8-Pt III dated 16 December 2019

Above Rs 30 lakh cases of Mis-declaration and Fraud Cases under Sec 135 of CA 1962 - Rs 30 lakhs Must be Reported to Enforcement Department for PMLA Action

CBIC Instruction No.-05/2019-Customs dated 11.12.2019

Board Clarification on Sabka Vishwas (Legacy Dispute Resolution) Scheme Rules, 2019


Image Reference Number (IRN) thru eSANCHIT of both Invoice and Transport Document Mandatory for each Import Bill of Entry

·      Full Paperless Must, No Physical Documenting

·      Measure Comes into Effect from 2 Dec 2019


CBIC Asks Commissioners to Clear Metal Scrap Consignments with 100% Examination on Case to Case Basis


Auto Out of Charge (OOC) Order of Courier Consignment after Successful Clearance of X-ray Screening, Subsequent Movement to Shed Appraiser Dropped


Pr DG of DRI can Appoint Commissioner to Adjudicate Cases


Mandatory Steel Import and Monitoring System (SIMS) Registration – Board Clarification


E-generated Document Identification Number (DIN) for All Communications Mandatory from 8 Nov 2019 – Customs Circular

·    DIN IT Application will be Operational on DDM website from 08.11.2019


Gujarat Hira Bourse, Ichhapore Surat Allowed the Facility of Special Notified Zone (SNZ)


Settlement of Past Excise Disputes

·         Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 – CBIC Clarification

Circular No. 1073/06/2019.CX dated 29 October 2019

Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 – CBIC Clarification

Circular No. 1072/05/2019-CX dated 25 September 2019

Board Clarification on Sabka Vishwas (Legacy Dispute Resolution) Scheme Rules, 2019

Circular No. 1071/4/2019-CX.8 dated 27 August 2019

CBIC Launches Micro web site in the InvestIndia.gov.in website to help Sec.65 Manufacture under Bond

CBIC Press Release dated 15.10.2019

All Duties etc Collected as a Duty of Customs or Excise can be Claimed in Brand Rate of Drawback

CBIC Instruction No. 04/2019- Customs dated 11 October 2019

Prohibition of Import and Export of E-cigarettes, E-Cigarette Devices and their Parts – Customs Dept Instruction to Jurisdictional Officers for Strict Implementation of Ban


CBIC Releases Detailed Circular on Manufacturing under Bond (Sec.65) of CA, 1962 following Release of Revised Regulation on 1 Oct 2019 – Circular No. 34/2019-Customs dated 1 October 2019


No Unabsorbed MAT and Accelerated Depreciation Carry Forward Allowed in New 22 percent Tax Bracket of 115BAA for Existing Companies

·    CBDT Circular Bad in Law as Ordinance has No such Provision

29-CBDT Cir/02.10.2019

Duty Drawback may be Permitted on FoB value without Deducting Foreign Bank Charges –Board Clarification


Procedure for Disposal of Confiscated Drones by Customs

·   DGCA's Drone guidelines on 'Requirements for Operation of Civil Remotely Piloted Aircraft System (RPAS)

·   Drones owned/ operated by National Technical Research Organisation (NTRO), Aviation Research Centre (ARC) and Central lntelligence Agencies are exempted from obtaining UIN

·   Drones are required to get Equipment Type Approval (ETA) from WPC Wing

·   Drones should not be auctioned/ sold as such or even in dismantled condition in the open market

·   Integrated Financial Unit (IFU) of the Ministry of Finance has concurred with the proposal for transfer of such Drones to the eligible agencies within the Government free-of-charge on gratis basis

·   Guidelines prescribed for disposal of confiscated Drones which are 'ripe for disposal’

·   Drones of all the categories shall be transferred to the warehouses of Customs formations, namely, Chennai (Airport), Delhi (IGlA), Kolkata (Airport) and Mumbai (Airport), which shall be the focal Commissionerates for stocking, segregation, joint inspection by all agencies and distribution

·   Customs formations shall transfer the stock of Drones only after they are 'ripe for disposal'

·   The Superintendent in-charge of Warehouse shall prepare the list of Drones and get the approval of the Principal Commissioner/ Commissioner concerned before such transfer

·   Focal Customs Commissionerates, the general principle of identification. segregation and distribution of the stock of the seized/ confiscated Drones

·   Annexure A: Mapping of Customs Zones to the Focal Customs Commissionerates for transfer of confiscated Drones

·   Annexure B: Document for Transit Acknowledgment for Confiscated Drones

·   Annexure C: List of Nodal Officers

·   Annexure D: Transfer of Confiscated Drones to Recipient


Exporters with One crore Turnover or One crore GST Payment Exempted from Bank Guarantee for EPCG and AA Licences


Detailed Procedure for Disposal of Seized/Confiscated Foreign Origin Liquor

·    NOC from FSSAI Required

·    E-auction Inviting Qualified Bidders

·    If sample is not feasible in case of seized lot/batch of one or two bottles, then such stock shall be destroyed by the Customs

·    Destruction Record will be Maintained as per Annexure


DPD at Ports Extended to FCL Containers.. Importers hope Measure will be Implemented


Repacking of Liquor in Mono-Cartons from Shipper’s Carton is only under Sec.64 of CA 1962 and not Sec.65 which is for Manufacturing


CBIC Develops Project Import Module in ICES

·   Filing of BE under Project Import on ICES Mandatory from 16 Sept 2019

·   Bond PI Generated to Code All Project Imports

·   Registration of a Project and generation of a Project number

·   Bond Registration for Project Imports

·   Filing of provisional BEs with project number and bond details. Item wise debits in the project/bond for every BE

·   Finalization of the Provisional BEs and re-crediting of the Bond

·   Scheme code to be used is PI, Notification will be null.

·   All items of import have to be entered with quantity and value; No items of export.

·   Default validity has been kept as 84 months. But the same is amendable.

·   The limitation factor would be B-both value and quantity.

·   Sponsoring authority’s certificate details can be entered in Receipt No and date fields.

·   Iss_By will be the code of the sponsoring authority (list of values in F7).

·   Bond details are mandatory. Only the bonds registered under the new bond category of PI can be given during registration.

·   Value (CIF in foreign currency (FC) is mandatory.


CBIC Enhances Monetary Limits in Legacy Issues of Central Excise and Service Tax for Departmental Appeals in CESTAT (Rs. 40 lakhs), HC (Rs. 1 Cr) and SC (Rs. 2 Cr)

CBIC Instruction dated 22.08.2019

Regional Office of DGFT to Issue a ‘No Incentive Certificate’ to Clear the Re-import of Exported Goods

CBIC Instruction No. 03/2019-Customs dated 13 August 2019

Drawback Refund of Inputs on Zero Excise Items like Leather, Bicycles and Bus Bodies in Pre-GST Era under Para 3(a) and (3b) of Circular 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

·    Brand Rates in Post-GST Era can be Claimed by the Exporter on Actual Basis under Rules 6 and 7 of aforesaid Rules, 2017


IGST Refund Mechanism on Imports by Specialised Agencies


Repeat Full Examination of Export Consignments not Necessary when Found OK in Initial Consignments


No IGST on Reimports of Exhibition Goods when IGST is not Attracted in First Stage Outward Export Supply


Dept of Revenue Issues Guidelines for Disposal of Seized Muriate of Potash (MOP)

Circular No: 20/2019 dated 19 July 2019

Sixteen more Govt Agencies to Upload their Licence/ Permit/ Certificate/ Other Authorisation (LPCO) Direct to eSANCHIT Platform – Exporters and Importers cannot Upload LPCO from 1 August 2019

·      Total 43 PGAs Recognized


Partial Crediting of RE Bond in ICES


Last Date for Intimation of Switchover to Alternate Composition Scheme Extended to 31 July 2019

CBIC Press Release dated 4th July 2019

Pay Service Tax and Excise Arrears through ICEGATE E-Payment Window from 1 July 2019

Circular No. 1070/3/2019 CX dated 24 June 2019

Govt Identifies 5106 Risky Exporters who have “Fraudulently” Claimed GST Refunds

·    1436 Shipping Bills Interdicted for ITC Verification

CBIC Press Release dated 20 June 2019

No Excise Duty on Jewellery in No Sale Cases for Re-import from Exhibitions Outside India – Position Clarified


IGST Refund Procedure for Exporters

·         Identification of Suspicious cases:

·         Inserting Alert in the System

·         Examination of the export goods

·         Suspension of IGST refunds

·         Verification by GST formations

·         Action to be taken by customs formations on receipt of verification report from GST formations

CBIC Circular No. 16/2019-Customs dated 17 June 2019

Govt Customs Lab Acquire Competence to Test Lube Oil, Olifins, Canola Oil and NPK Fertilizers


Email ID Recognized for IEC Registration at Customs, Digital Signature Requirement Dropped


From 1 July, Users will not be Allowed to Upload Licences to Customs, Agencies Themselves will Directly Upload


Customs Amends Circular for Quick Prosecution of Foreign Nationals after Adjudication in Smuggling Cases


Job Work for Duty Free Imports for Production to be Allowed Upfront in Amended IGCR 2017 Rules - DoR Releases Draft Notification

CBIC Draft Circular

Excise Returns for April 2019 Extended to 10 May 2019 for Change over to New Site

CBIC Instruction dated 09.05.2019

ACES Site will be Fully Disabled from 25 May 2019 for Excise and Service Tax Payment

·    New website www.cbic-gst.gov.in and https://appstore.cbec.gov.in will be Operational

·    CBIC Detailed Procedure for Access New website


CBIC Clarification on Phasing Out of Issue of Physical Copy of MEIS/SEIS Scrips from 10 April 2019

11-CBIC Circular dated 09.04.2019

CBIC Reshuffled

·    Sandeep Mohan Bhatnagar Joins Board Gets Member (Investigation) Charge with Mumbai Commissionerates, DRI and DG GSTI

·    Ashok Kumar Pandey New Member Admin and Vigilance with Charge of South Commissionerates

·    Raj Kumar Barthwal is New Member Customs, Commissionerates of Central India, DGEP and DG Valuation

·    Ameeta Surie Moves with GST and Central Excise Charge apart from Gujarat Region Admin

·    Dr  John Joseph to Continue with TRU and  North India Commissionerates

·    Pranab Kumar Das, Chairman to Supervise Members

Office Order No. 38/2019 dated 25 March 2019

Special Vigilance on Election Period

·    Election Intel Committee Meets to Monitor Funds Transfers

01-CBIC Instruction dated 18.03.2019

New RoSL (RoSCTL) Operational from 7 March 2019

·    Rebate Rates for State Levies and Central Levies Notified in Separate Schedule

·    Shipping Bills must Mention Scheme Codes (Currently same as that under the Old RoSL)

·    Old RoSL with LEO upto 6 March 2019 Only

·   DGFT to Work Out MEIS Type Duty Scrips for New RoSL


Solar Cells Safeguard Duty Case – CBIC Asks Field Formations to Watch Out for Maverick High Court Judgements

·    Appeals to be Filed in SC asap

CBIC Legal Cell Instruction dated 5 March 2019

Customs Introduces Turant (Immediate) System for Automatic OOC Issue

·    Registration Date on ICEGATE Immediately Arrival of Goods at Port

·    After Duty Payment Date Dropped, it is No Longer Registration Date

·    CCV (Customs Compliance Verification) under Sec.17/18 and Sec. 47(1) of CA, 1962 Immediately after Arrival of Goods

·    Auto OOC (Out of Charge) to be given by System after Duty Payment, No Manual Intervention Required

·    Manual Presentation of BE to Officer not Required for OOC


Coastal Goods thru Sri Lanka or Bangladesh to Follow Procedure of Transportation of Goods (Through Foreign Territory) Regulations, 1965

·    Documents for Non Containerised Goods

·    Both Trade and Transit Covered


No Physical Copy of Advance/EPCG Authorisation on Security Paper Now

·    MEIS No is enough for Regn at Port, Customs to Get Detail thru EDI

·    Non EDI Ports will Issue Physical Copy

·    Customs to Debit Duty Electronically

·    Export Obligation Monitoring by Customs Now, Excise Jurisdiction Removed


In-Bond Manufacture under Sec.65 now Restricted only Approved EOU EHTP under Cir.35/2016 dtd 29 July 2016

·    In-bound Manufacture Circular 132/95 dtd 22 Dec 1995 for All Entities Rescinded


CBIC Clarifications on Duty Drawback Rates Changes Effective from 20 Feb 2019


GST Circular 46/2017 dated 24.11.2017 on Warehoused Goods Rescinded along with 03/01/2018/IGST dated 25.05.2018

Circular No. 04/2019-Customs dated 1 February 2019

Labelling or Fixing RSP Allowed in All Customs Bonded Warehouse without Sec.65 of CA, 1962 Permission

CBIC Circular No. 3/ 2019-Customs dated 31 January 2019

Chief Commissioners to Audit 5% of Audit Reports


IGST Export Refunds – EGM Errors Hampering IGST Refund Processing – Mismatch in Local Gateway EGMs Result in Error SB006

CBIC Circular No. 01/2019-Customs dated 2 January 2019

RFID Seals for Exports Deferred further without Time Limit – Electronic Sealing for Deposit and Removal of Goods from Customs Bonded Warehouses


One More months Allowed to Public Bonded Manufacturers under Section 65 of CA, 1962

·    They have to Move to Private Bonded Warehouse under Circular 38/2018 dated 18.10.2018


NACIN to Conduct Customs Brokers Exams Online from Year 2019

CBIC Instruction No.21 /2018-Customs dated 14.12.2018

New Drawback Rates Effective from 19 December 2018 – CBIC Circular


Manual Filing for AEO T1 to Continue till End of Financial Year 2018-19

·    T1 and T2 Certification Validity Extended to Three Years


EOU Notifications Aligned with Revised FTP, GST

·      Warehousing Exemption Included

·      B17 Bond Updated


Fast Track Disposal of Cargo Stuck with Customs

·    NTB Non-Compliant to Destroyed

·    Compliant Cargo Cleared on Bidding through MSTC on Reserve Price

·    If No Bids Around Reserve Price, Highest Bidder Gets Stuck Cargo


Temporary Import with Re-export Condition under FICCI Carnet Guarantee Allowed to AEO

·    Container Re-export under 104/1994 dtd 16 Mach 1994 Procedure Explained


EPRA Code under Single Window Changed to 651002 instead of 651001


Electronic Nicotine Delivery Systems (ENDS) Advisory – Refer e-Cigarettes to Drug Controller for Clearance


IGST Refund for Non EDI Exports through Email Info to DG Systems – Field Formations asked to Speed Up uploading

CBIC Instruction No. 20 /2018-Customs dated 26 November 2018

Re-import of Goods Exported through Post are also Covered for Exemption under Ntfn 45/2017 and 46/2017 dated 30.06.2017

·    Non Export under Sec. 51 of CA 1962 is No Bar, Clarified TRU


CITES, Extended Producers Responsibility (CPCB) and Drugs Licence to Go Online for Clearance from 16 Nov

·    Agency to Upload Three Licences, Importer not Allowed

·    Trade Fears Excessive Computerisation will Hold up Clearances

·    More Such Measures for Other Documents on the Anvil


All India EDI Based eSANCHIT Launched for Exports from 8 Nov

·   Decision taken After successful Implementation of the Pilot at Air Cargo Complex, New Delhi and Chennai

·   Login in www.icegate.gov.in for uploading Supporting Documents

·   View of Uploaded Documents for a Period of 5 Years

·   Customs Officers will be able to Access the All the Uploaded Documents Online and Raise Query for Additional Documents

·   Additional Docs to be Filed Online after Obtaining IRN (Image Reference No.)

·   After filing of the Self Assessed SB visit Customs Port for Goods Registration, Docs Verification and LEO (Let Export Order)

·   Examination Report to be Filed Online by Customs Officers


Transhipment of Bangladesh Cargo Destined for Foreign Ports through Kolkata Port

CBIC Circular No. 42 dated 2nd November 2018

CBIC Targets 50th Position on Ease of Doing Business Rank

D.O.No.19/CH(IC)/2018 dated 02.11.2018

RFID Seals – Electronic Sealing for Deposit in and Removal of Goods from Customs Bonded Warehouses to be Implemented from 1 Jan 2019


Domestic Industry Vardayini Chemical Files Application in Gujarat High Court against Lapsing of Anti-dumping Duty of Saccharin

·    Gujarat High Court Takes Note and Orders Duty Free Clearance subject to Results of the Petition

TRU Instruction No. 18/2018-TRU dated 25 October 2018

Procedure for Clearing Short Refunds of IGST Released under Special window

CBIC Circular No. 40/2018-Customs dated 24 October 2018

RFID Seals - Owner of the Goods to Procure RFID Seal from the Destination Warehouse Instead of Originating Warehouse

Circular No. 39/2018-Customs dated 23 October 2018

Customs Bonded Warehouse Manufacture under Sec 65 of CA Revamped

·    Sec 65 a Good Substitute for EOU/SEZ under Customs Oversight


'e-malkhana' System on the Lines of Delhi Airport Customs for Handling and Storage of Seized/Confiscated Valuable Goods

·    The packages containing the valuables should be bar coded

·    Strong Rooms/Valuables Godowns is restricted to only authorized officers

·    The seized goods are scaled in containers after weighment and arranging for purityis recorded in the seizure Panchnama/Mahazar

·    Strong Rooms/Valuables Godowns should be equipped with latest Electronic Weighing Machines

17-CBIC Instruction/15.10.2018

e-Seals Classified in Tariff Item 8309 90 30

CBIC Instruction No.16/2018- Customs dated 8.10.2018

IGST Refund not Granted Due to Claiming Higher Rate of Drawback or where Higher Rate and Lower Rate were Identical

CBIC Circular No. 37/2018-Customs dated 9 October 2018

Reward Scheme for Informers and Government Servants Extended to GST

Circular No. 36/2018 – Customs dated 5 October 2018

Cruise Tourism Applicability of Customs provisions - Clarifications