The Central Board of Indirect Taxes and Customs (CBIC) on July 11, 2026, has issued a circular discontinuing the manual submission of documents/statements by shipping lines in respect of containers imported duty-free under Notification No. 104/94-Customs dated March 16, 1994, with the objective of promoting Ease of Doing Business.
The following has been stated:
DG Systems will generate reports of containers that are not re-exported within the prescribed period of six months, which will be published on the ICEGATE portal for use by shipping lines and Customs officers for necessary action.
Shipping lines, Non-Vessel Owning Common Carriers (NVOCCs), steamer agents, and their authorised agents shall continue to execute the prescribed bond without any surety, while the existing process of manual debit and credit of bonds for each transaction will be discontinued.
Customs field formations have been directed to coordinate with DG Systems and Port/Terminal operators for the integration of electronic gate systems to enable automated tracking of container movement and eliminate manual intervention. Port and terminal operators are required to maintain electronic records of container movements through notified Customs areas.
Please refer to the document attached below for more details.
[Circular No. 32/2026-Customs]
