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September 2026
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CustomsSurat rough-diamond Special Notified Zone to shift to Surat Diamond Bourse, Khajod: CBIC Circular 44/2026-Customs
SNZ at Surat Diamond BourseNew facilityCBIC has allowed a Special Notified Zone for rough diamonds at Surat International Diatrade Centre, 2nd Floor, Tower-B, Surat Diamond Bourse, Khajod. Imports only by air cargo, re-packing of lots within 60 days and export of unsold lots within 75 days of import. The old SNZ at Gujarat Hira Bourse, Ichhapore is to be de-notified after the new one starts.
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CustomsIndia–UK CETA: importers need not file Form-I with the Bill of Entry to claim preferential duty, CBIC clarifies
No Form-I at filingClarifiedCircular 43/2026-Customs says a valid Origin Declaration by the UK exporter is the proof of origin, Form-I under CAROTAR is not a precondition, and an earlier denial cannot be applied to later imports without hearing the importer.
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CustomsTextile exporters must declare a flame-retardant qualifier in the shipping bill from 1 November 2026
1 November 2026Action neededCircular 42/2026-Customs makes two qualifiers mandatory for listed fabric tariff items of Chapters 52, 55 and 60 — FR001 for flame retardant fabric and FR009 for other fabric — so that FR products can be identified for the PLI Scheme for Textiles.
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CustomsDeferred duty payment for manufacturers: EMI Scheme application cut from ten documents to three, enrolment opens 15 September 2026 — CBIC Circular 39/2026-Customs
10 documents → 3ReliefCBIC 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.
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CustomsCustoms opens NAC Portal: classification and valuation decisions, CAAR rulings and audit objections in one searchable place
naccustoms.gov.inNew facilityCircular 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.
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CustomsImporting cosmetics, drugs or medical devices: Customs to check CDSCO documents before out-of-charge — upload them on e-SANCHIT
7 checklistsAction neededCircular 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.
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CustomsSea Cargo Manifest and Transhipment Regulations, 2018 go live port by port from 1 September 2026; no penal action in the roll-out phase — CBIC Circular 38/2026-Customs
SCMTR: all ports by 15 OctAction neededCBIC 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.
August 2026
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CustomsRaw sugar imported under Advance Authorisation and moved to TRQ: IGST to be paid on a reassessed Bill of Entry, interest waived
Interest waivedClarifiedCircular 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.
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CustomsStrait of Hormuz closure: bulk cargo bound for foreign ports may be stored and transhipped at Indian ports till 31 October 2026
Till 31 October 2026ReliefCircular 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.
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CustomsParcels from abroad: CBIC sets one procedure for all Foreign Post Offices; no reply to a document call in 30 days means assessment on record
30 days to replyRule changeCircular 35/2026-Customs prescribes a uniform SOP for personal postal imports processed through the FPO Import Application, which is live at eight locations and linked to the Risk Management System.
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