India Trade & Customs Updates: Key Changes Issued Between 30 August and 05 September 2026
Indian trade and customs authorities issued several important regulatory updates during the week. These changes cover the phased implementation of SCMTR, simplified enrolment under the Eligible Manufacturer Importer Scheme, documentation requirements for regulated medical imports, raw sugar TRQ allocation, revised tariff values, and new digital initiatives.
Importers, exporters, customs brokers, carriers, manufacturers, and other stakeholders should review the applicable changes and update their compliance processes accordingly.
1. Customs Tariff Values Revised
CBIC has revised the tariff values used for customs assessment of specified imported commodities.
The revised tariff values include:
Crude Palm Oil: USD 1,214 per MT
RBD Palm Oil: USD 1,227 per MT
Other Palm Oil: USD 1,221 per MT
Crude Palmolein: USD 1,235 per MT
RBD Palmolein: USD 1,238 per MT
Other Palmolein: USD 1,237 per MT
Crude Soybean Oil: USD 1,262 per MT
Brass Scrap: USD 8,162 per MT
Gold under the specified entries: USD 1,468 per 10 grams
Silver under the specified entries: USD 2,267 per kilogram
Areca Nuts: USD 11,574 per MT
The revised tariff values came into effect on 01 September 2026.
Importers and customs brokers dealing with these commodities should ensure that customs declarations and duty calculations use the applicable revised values.
2. Phased Implementation of SCMTR Across Indian Ports
Reference: CBIC Circular No. 38/2026-Customs and Notification No. 73/2026-Customs (N.T.), dated 01 September 2026
CBIC has announced the phased implementation of the Sea Cargo Manifest and Transhipment Regulations, 2018 (SCMTR) across Indian ports.
With the required electronic messages developed and tested, stakeholders are expected to submit their respective SCMTR messages through the Customs Automated System.
The implementation schedule includes:
01 September 2026: Goa and Bombay
07 September 2026: Mangalore, Visakhapatnam, and Kakinada
11 September 2026: Tuticorin, Gangavaram, and Cuddalore
21 September 2026: Cochin, Paradeep, Ennore, and Kattupalli
28 September 2026: Kandla, Kolkata, Hazira, Dahej, Pipavav, Karanja, Haldia, Sikka, Dhamra, Vadinar, Magdalla, and Jaigad
05 October 2026: Bhavnagar, Okha, Karwar, Dabhol, Redi, and Mundra
09 October 2026: Chennai
15 October 2026: Nhava Sheva and the remaining ports
SEZ units have also been advised to use the transition period to complete their onboarding under the SCMTR framework.
A related amendment substitutes 31 October 2026 against the specified entry in the implementation table under the SCMTR regulations.
Carriers, custodians, freight forwarders, and other stakeholders should verify the rollout date applicable to each port and ensure that their systems are prepared for electronic message filing.
3. Common Adjudicating Authority Appointed for Specified Cases
CBIC has appointed a common adjudicating authority for the show-cause notices specified in the notification, including proceedings involving M/s Akwel Automotive Pune India Pvt. Ltd.
The appointment consolidates the adjudication of the listed notices under a designated customs authority.
This is a case-specific administrative notification and does not introduce a general compliance change for all importers.
Parties named in the notification should ensure that future submissions, correspondence, and procedural actions are directed to the appointed adjudicating authority.
What These Updates Mean for Trade
This week’s regulatory developments reflect two continuing priorities: increased digitalisation and stronger compliance readiness.
Automated FSC issuance, simplified EMI enrolment, and the introduction of the NAC Portal can help reduce processing time and compliance effort. At the same time, SCMTR implementation, CDSCO document verification, and revised tariff and excise rates require businesses to keep their systems, data, and supporting documents updated.
Businesses should:
Check SCMTR implementation dates for every port they use
Verify electronic-message filing readiness
Update document checklists for regulated medical and cosmetic imports
Prepare for EMI Scheme applications from 15 September 2026
Review raw sugar TRQ eligibility and submission deadlines
Update tariff value and Central Excise rate masters
Ensure complete supporting documents are uploaded through e-SANCHIT
4. EMI Scheme Application Requirements Simplified
CBIC has simplified the application process under the Eligible Manufacturer Importer Scheme, or EMI Scheme.
The scheme allows eligible manufacturer-importers to obtain the facility of deferred payment of customs import duty. Following representations from trade, CBIC has reduced the amount of information and documentation required for enrolment.
Applicants will no longer be required to separately submit several details relating to:
EXIM documents filed during the previous financial year
GSTIN status
Manufacturing declarations under Form GST REG-01
GSTR-3B filing status
Aggregate turnover and GST payments
Date of commencement of business
Factory and manufacturing premises
Plant and machinery
Major raw materials and finished goods
Job workers
The number of documents required to be uploaded has also been reduced from ten to three.
The retained documents include:
UDYAM Registration Certificate, where MSME status is claimed
Chartered Accountant’s Certificate bearing UDIN
Authorisation letter for the authorised signatory
Where an applicant has a negative net worth or negative net current assets, the Chartered Accountant will be required to provide the reasons in the prescribed certificate.
Eligible importers will be able to apply under the revised requirements from 15 September 2026.
5. Mandatory Document Checks for Cosmetics, Drugs, and Medical Devices
CBIC has issued detailed checklists for documents that customs officers must verify before granting Out-of-Charge for specified imports regulated by the Central Drugs Standard Control Organisation.
The measure will remain important while the complete integration of the required licences, permissions, and registration certificates under SWIFT 2.0 is in progress.
Seven checklists have been prescribed for:
Cosmetics
Active Pharmaceutical Ingredients and finished drug formulations
Drugs imported for personal use or by eligible government hospitals and autonomous medical institutions
Drugs imported for examination, testing, or analysis
Medical devices, including in-vitro diagnostic kits and devices
Other specified imports of medical devices
Raw materials, parts, software, firmware, labels, and assemblies used in manufacturing medical devices
Importers and customs brokers should identify the applicable checklist and upload the required documents through e-SANCHIT. Complete documentation at the filing stage can help reduce queries and avoid delays in customs clearance.
6. National Assessment Centre Portal Launched
CBIC has launched the National Assessment Centre Portal to provide trade and customs officials with centralised access to assessment-related information.
The portal is available at naccustoms.gov.in and supports keyword-based searches for relevant documents and reference material.
Information available through the portal includes:
Audit objections
Customs Authority for Advance Rulings decisions
Relevant legal decisions
NAC advisories
Classification and valuation matters
Issues resolved or considered by National Assessment Centres
Matters requiring policy intervention
Best assessment practices and related guidance
The portal is expected to promote greater uniformity, certainty, and transparency in faceless customs assessment.
Importers, customs brokers, and compliance teams can use the portal while reviewing classification, valuation, and other assessment-related matters.
However, the applicability of each decision should be evaluated according to the facts of the individual transaction.
7. Central Excise Rates Amended
Reference: Notifications No. 46/2026, 47/2026, and 48/2026-Central Excise, dated 01 September 2026
The Ministry of Finance has amended specified rate entries under three Central Excise notifications.
The substituted rates are:
Notification No. 46/2026-Central Excise: ₹1.50 per litre
Notification No. 47/2026-Central Excise: ₹19 per litre
Notification No. 48/2026-Central Excise: ₹1 per litre
The revised rates became effective from the date of publication in the Official Gazette.
Since these notifications amend specific entries in earlier principal notifications, affected businesses should read the new notifications together with the respective principal notifications before applying the revised rates.
Tax, finance, and pricing teams should update their rate masters and verify the precise product classification covered by each notification.
8. Automated Issuance of Free Sale and Commerce Certificates
DGFT has introduced the automated issuance of Free Sale and Commerce Certificates through its online portal.
These certificates are issued for eligible products that are not covered under the Drugs and Cosmetics Act, 1940. Earlier, applications were routed to the respective DGFT Regional Authority for manual verification and approval.
Under the new system-driven process:
Eligible applications may be approved automatically
Applications requiring verification may still be routed to the concerned Regional Authority
Applications that do not meet automated processing parameters will continue to undergo manual review
Selected auto-approved applications may be flagged for subsequent review under the risk-management system
The change is expected to support paperless processing, reduce compliance burden, and improve turnaround time for exporters.
Exporters should continue to ensure that all application details are correct and supported by appropriate records, as automated approvals may still be reviewed under risk-based parameters.
9. Fresh Applications Invited for Balance Raw Sugar TRQ
DGFT had notified a Tariff Rate Quota of 10,00,000 MT of raw sugar. Applications covering 7,97,450 MT were received and allocated, leaving a balance quantity of 2,02,550 MT.
Fresh applications were invited from eligible millers and refiners for the remaining quantity. Applications must be submitted online through the DGFT Import Management System under the TRQ section.
The application window remains open for seven days from the publication of the Public Notice.
Applications received up to 5:30 PM on a particular day will be treated as one batch and processed on the following working day. Applications submitted after 5:30 PM will be included in the next day’s batch.
If the total demand in the final batch exceeds the remaining quota, allocation will be made on a pro-rata basis. Once the available quota is fully allocated, applications received on subsequent days will not be considered.
The date and time recorded on the DGFT portal will determine the relevant application batch. Manual or offline applications will not be accepted.
10. Advance Authorisation-to-TRQ Conversion Deadline Extended
DGFT has extended the timeline for the one-time conversion of eligible Advance Authorisations issued under SION E-52 to the raw sugar TRQ scheme.
Eligible Advance Authorisation holders may submit their conversion applications from 03 September to 07 September 2026, both days inclusive.
The remaining conditions prescribed under Public Notice No. 27/2026-27, along with the corrigendum dated 24 August 2026, will continue to apply.
Eligible authorisation holders should complete their applications by 07 September 2026 and verify that they satisfy all applicable conditions before submission.
Conclusion
The latest DGFT and CBIC measures are designed to improve digital processing, consistency, and regulatory efficiency across India’s trade ecosystem.
However, the benefits of these changes will depend on timely operational preparation. Importers, exporters, customs brokers, carriers, and manufacturers should identify the notifications relevant to their products and locations, update their filing workflows, and ensure their teams are working with the latest compliance requirements.
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