Library
Notifications, circulars and orders from DGFT, CBIC and sector regulators.
CBIC's Notification No. 73/2026-Customs (N.T.) dated 1 September 2026 (SCMTR Third Amendment) pushes the specified Sea Cargo Manifest and Transshipment compliance date to 31 October 2026 — buying shipping lines, forwarders and CHAs more transition time on advance manifest filing.
RCMC (Registration-Cum-Membership Certificate) explained for exporters: what it is, its legal basis in FTP 2023 Para 2.57, and the crucial distinction clarified by DGFT Trade Notice 19/2024-25 — it is required for FTP authorisations like Advance Authorisation and EPCG, but not for post-export remission schemes (RoDTEP, RoSCTL, Duty Drawback). Covers validity, the ANF 2C application, council selection and compliance.
A 2026 primer on the Customs Act, 1962 for importers: what the Act does, the bill of entry (Section 46) and warehousing route, valuation (Section 14) and assessment, duties and clearance (Section 47), duty drawback on re-export (Section 74), penalties, and the key Finance Act 2025 reforms — the two-year limit on finalising provisional assessments (Section 18(1B)) and voluntary post-clearance revision (Section 18A).
A 2026 guide to India's SEZ framework under the SEZ Act 2005 and SEZ Rules 2006 (as amended): the customs, GST and operational benefits; the positive Net Foreign Exchange compliance obligation and monitoring; the step-by-step exit process; and the latest 2025–2026 changes including the Budget 2026-27 one-time DTA-sale concession and semiconductor land-norm relaxations.
How phytosanitary and SPS rules govern India's agri exports: the WTO SPS Agreement and IPPC, the Destructive Insects and Pests Act 1914, the Plant Quarantine Order 2003, who needs a Phytosanitary Certificate, the PQIS application process, fees, timelines and compliance tips.
A complete guide to India's Foreign Trade Policy 2023 — the shift to an open-ended dynamic policy, its legal framework under the FTDR Act, ITC (HS) classification, duty exemption and remission schemes, and the 2026 amendments every exporter should know, including the Export Promotion Mission's consolidation of IES and MAI.