Last week, the Central Board of Indirect and Taxes (CBIC) released its Customs Manual 2025, issued circulars regarding electronic filing and processing of Customs duty refund applications and furnishing single unified multi-purpose electronic bond to the Customs and notified the Customs (On -Arrival Movement for Storage and Clearance at Authorised Importer Premises) Regulations, 2025. The idea is to make the Customs processes easier to understand, simpler and more effective.
The CBIC Customs Manual 2025 explains in simpler words the role of the Customs, various legal provisions and gives the gist of relevant departmental instructions till February 1 and thus acts
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