CBIC guidelines – Extension of customs clearances beyond normal working hours in ICDs

CBIC issues guidelines on extension of customs clearances beyond normal working hours in Inland container depots

CBIC has considered the representations of the trade for extension of the facility of 24×7 Customs clearance to ICDs across the country.

The CBIC has advised all the Pr. Chief / Chief Commissioners, having jurisdictions over Inland Container Depots (ICDs) to consider having the ICDs within their jurisdictions designated with extended facility of Customs clearance beyond normal working hours in any of the following ways, namely :-

(a) The facility of Customs clearance may be made available on a 24×7 basis, similar to the current Board guidelines for Sea Ports and Air Cargos/Airports;

(b)The facility of Customs clearance may be extended on all seven (7) days of the week (including holidays), with stipulated timings (say from 9 :30 AM to 6 :00 PM);

(c) The facility of Customs clearance may be extended beyond normal working hours for specifieddays in a week and with specified timings.

The decision to designate an ICD in any manner under para 3(a), 3 (b) or 3(c) above, based on location requirement and resources availability, could be for specified imports viz. goods covered by ‘facilitated’ Bills of Entry only, or specified exports viz. reefer containers with perishable/ temperature sensitive export goods sealed in the presence of Customs officials only or goods exported under free Shipping Bills only, or for all the three categories mentioned.

For such purpose, the various relevant aspects should be considered, which include, requests from the trade associations, volume of regular imports and exports, nature of import/export commodities, participation of other agencies or entities concerned/involved, importers-exporters, customs brokers. The consultation with custodians be made in relation to arrangements to be made by them for such purposes. If the ICD is not working with waiver of cost recovery charges, it must agree on the aspect of cost recovery charges as well in a proper manner.

Once a decision to designate an ICD with facility of extended Customs clearances as above is made, the Zone must ensure adequate resources to provide the extended facility. Such decision must also be publicized through issuance of holistic Public Notices and appropriate Standing Orders.

The Board is to be also informed via email at uscus4.dor@gov.in.

Download Circular No. 11/2022-Customs Click Here >>

• Non-deduction of TDS does not make transaction as unexplained in the hands of deductee – ITAT
• Last date to submit MEF 2026-27 extended to 09.09.2026
• Validity of demand u/s 156 for default u/s 115-O, if assessment order u/s 143(3) has Nil demand
• Issue already examined and adjudicated by CIT(Appeals), can’t be reopened on same set of facts
• TDS can’t be denied for non deposit of tax deducted by the deductor – High Court