India's Customs Board revises container duty rules and ends manual paperwork

The Central Board of Indirect Taxes & Customs issued an amendment to Notification No. 8/2016‑Customs, adding a proviso that the standard two‑year period for certain customs matters may be extended by the Board on sufficient cause. The amendment also replaces the phrase “Provided further that” with “Provided also that” in the notification text.

In a separate circular (No. 32/2026‑Customs), the Board discontinued the submission of manual documents for containers imported under Notification No. 104/94‑Customs. Reports on containers that are not re‑exported within six months will now be generated by DG Systems and published on the ICEGATE portal. Shipping lines and other carriers will continue to execute bonds without surety, while electronic gate‑in and gate‑out systems are to replace manual verification to streamline operations and promote ease of doing business.