An ICEGATE advisory dated 21 September 2026 sets out how goods registration happens automatically for factory-stuffed, e-sealed FCL export containers once the last container gates in. It is running at JNCH, Cochin and New Mangalore. Exporters must declare the exact number of containers, package details and marks and numbers in the shipping bill, and the correct destination port code in the e-seal data.
Instruction 17/2026-Customs tells field formations how to decide show cause notices that were held up because DGFT had not cancelled the instrument — in three situations the wait is no longer the rule.
FSSAI, by a notification dated 15 September 2026, has notified authorised officers at ICD Dhanakya, Jaipur (port code INDNK6) in addition to the 171 points of entry already specified for food imports. CBIC has circulated the updated list of 172 points of entry and their authorised officers through Instruction No. 16/2026-Customs.
Circular 39/2026-Customs dated 3 September 2026 rationalises the uploads under the Eligible Manufacturer Importer Scheme. CBIC also listed AEO process improvements under consideration.
Importers were stuck at clearance because their EPR certificates showed a one-year validity. CBIC has told officers to treat those certificates as one-time registrations that need no renewal, and to clear the consignments.
CBIC has asked Customs officers to clear consignments of plastic packaging, goods in plastic packaging, plastic raw material and intermediate material on verification of the importer’s EPR registration certificate. Certificates that show a one-year validity are to be treated as one-time registration certificates that need no renewal, and accepted as valid proof of EPR registration.
CBIC has trimmed the application for the Eligible Manufacturer Importer (EMI) Scheme, which gives deferred payment of customs import duty. Many data fields are dropped from Appendix-I, uploads fall from ten documents to three, and the Chartered Accountant’s certificate must now give reasons where net worth or net current assets are negative. Eligible importers can apply from 15 September 2026.
Circular 41/2026-Customs announces the National Assessment Centre Portal at naccustoms.gov.in, open to importers and Customs Brokers, with keyword search and downloadable documents.
Circular 40/2026-Customs circulates seven CDSCO checklists of licences, permissions and registration certificates that the Customs officer is to verify before releasing such imports, while their integration under SWIFT 2.0 is in process.
CBIC has made the Sea Cargo Manifest and Transhipment Regulations, 2018 operational from 1 September 2026 in a phased manner. Goa and Bombay started on 1 September; Chennai follows on 9 October, and Nhava Sheva and all remaining ports on 15 October 2026. No penal action is to be taken during the implementation phase.
Circular 37/2026-Customs lays down how an Advance Authorisation holder pays the earlier-exempted IGST at the port of import after the one-time conversion to the Tariff Rate Quota scheme, so that input tax credit can flow to GSTN.
Circular 36/2026-Customs continues the facilitation for international transhipment through Indian ports and lets Commissioners permit, case by case, temporary unloading and storage of liquid, break and dry bulk cargo diverted to India.
South-East Asian areca nuts were declared as Bangladesh origin to claim full duty exemption under SAFTA. Nine persons are arrested and a Customs Broker’s licence is suspended.
The morning brief
One email each working morning with the day’s tax, GST and company-law news. It is starting soon; leave your address and it comes to you from day one.