Customs
Customs duty, procedure and clearance.
5stories · Clarified
September 2026
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India–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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Sea cargo manifest: ICEGATE explains how to amend a CSN or Sea Arrival Manifest before and after Entry Inwards — Advisories 37/2026 and 38/2026
After SEI: officer approvalClarifiedTwo ICEGATE advisories on the Sea Cargo Manifest and Transhipment Regulations set out the filing sequence for amending a Cargo Summary Notification and a Sea Arrival Manifest. Before Sea Entry Inwards the system applies amendments directly; after it, a Customs officer must approve. The FAQs add that consolidators can now delete a CSN before the SAM is filed.
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Automatic goods registration for e-sealed export containers: ICEGATE advisory warns that a wrong container count in the shipping bill breaks the process
Auto GR for e-sealed cargoClarifiedAn 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.
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Scrip fraud cases under section 28AAA: Customs must first adjudicate the misdeclaration, then ask DGFT to cancel
Section 28AAAClarifiedInstruction 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.
August 2026
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Raw 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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