CBIC Discontinues Manual Container Document Submission Under Notification No. 104/94-Customs: What Shipping Lines Need to Know.

The Central Board of Indirect Taxes and Customs (CBIC) has introduced an important trade facilitation measure by discontinuing the requirement for shipping lines to submit manual documents and statements for containers imported under Notification No. 104/94-Customs dated 16 March 1994. The revised framework replaces manual monitoring with an automated reporting mechanism through ICEGATE, reducing paperwork, eliminating manual bond debit and credit procedures, and improving the efficiency of customs operations.

The change is aimed at promoting Ease of Doing Business (EoDB) while supporting the Government’s digital customs initiatives and the One Nation One Port Process.

What is Notification No. 104/94-Customs?

Notification No. 104/94-Customs grants exemption from:

  • Basic Customs Duty (BCD)
  • Additional Customs Duty

for durable containers imported by shipping lines, NVOCCs, and steamer agents, subject to specified conditions.

The principal conditions include:

  • Execution of a Customs bond.
  • Re-export of the containers within six months (or within the extended period permitted by Customs).
  • Payment of applicable customs duty if the conditions are not fulfilled.

This notification has historically been implemented through Circular No. 31/2005-Customs and Circular No. 51/2020-Customs.

Why Has CBIC Changed the Existing Procedure?

Challenges with the Earlier Manual Process

Under the existing procedure, shipping lines were required to:

  • Manually intimate Customs regarding containers moving outside the Customs area.
  • Execute manual bonds.
  • Maintain manual bond debit and credit records for every container movement.
  • Coordinate with Customs officers for verification.

Although Import General Manifest (IGM), Sea Arrival Manifest (SAM), Export General Manifest (EGM), and Sea Departure Manifest (SDM) were already filed electronically, manual intervention continued for monitoring the bond obligations.

This resulted in:

  • Additional paperwork
  • Increased compliance costs
  • Processing delays
  • Manual reconciliation efforts

New Automated Monitoring Framework

CBIC has now shifted to a technology-driven monitoring mechanism.

ICEGATE Will Monitor Container Re-export

Instead of manual submissions:

  • DG Systems will automatically generate reports.
  • The reports will identify containers that have not been re-exported within the prescribed six-month period.
  • These reports will be published on the ICEGATE portal.
  • Shipping lines and Customs officers can use these reports for further action under the Customs Act, 1962.

This significantly reduces manual compliance requirements.

Bond Requirement Continues

While manual documentation has been discontinued, the bond requirement remains unchanged.

Shipping Lines, NVOCCs, Steamer Agents, and their authorized agents shall continue to:

  • Execute the prescribed Customs bond.
  • Execute the bond without furnishing any surety.
  • Comply with the conditions of Notification No. 104/94-Customs.

The major change is that manual debit and credit of bonds for each transaction will no longer be necessary.

Impact of the One Nation One Port Process

CBIC has also referred to the recommendations under the One Nation One Port Process initiative of the Ministry of Ports, Shipping and Waterways.

The report recommends:

  • Upgradation of Terminal Operating Systems (TOS)
  • Digital Gate-In and Gate-Out systems
  • Elimination of manual approvals
  • Removal of physical verification during container movement

These initiatives are expected to:

  • Improve supply chain security
  • Increase operational efficiency
  • Reduce delays at ports
  • Support seamless EXIM cargo movement

Role of Port and Terminal Operators

To support complete process automation, CBIC has instructed field formations to coordinate with:

  • DG Systems
  • Port Authorities
  • Terminal Operators

Port and Terminal Operators are expected to:

Maintain Electronic Records

Electronic records should capture:

  • Entry of containers into Customs areas
  • Exit of containers from Customs areas
  • Container movement through notified Customs locations

 

This digital recordkeeping will replace manual verification procedures.

Benefits for Shipping Lines and Trade

The revised procedure offers several practical advantages.

Reduced Compliance Burden: 

Shipping lines no longer need to submit manual statements for every container movement.

Faster Customs Processing:

Automation eliminates repetitive manual bond adjustments.

Lower Operational Costs:

Reduced paperwork saves administrative time and resources.

Improved Transparency:

ICEGATE-generated reports provide a centralized and transparent monitoring mechanism.

Better Digital Integration:

The initiative aligns Customs procedures with modern port automation systems.

Note:
The discontinuation of manual document submission does not remove the obligation to re-export containers within the prescribed period or pay applicable customs duties where the notification conditions are not met. Shipping lines must continue to comply with all substantive requirements of Notification No. 104/94-Customs.

Key Highlights

ParticularUpdate
Manual document submission          Discontinued
Monitoring mechanismAutomated through DG Systems
Reporting platformICEGATE
Bond executionContinues without surety
Manual bond debit/creditDiscontinued
Re-export requirementContinues (within six months)
Port record maintenanceElectronic records to be maintained
ObjectiveEase of Doing Business & Process Automation
Note:  The concessional imports remain subject to the relevant Ministry of Finance customs notifications issued under the India–UK CETA. Importers should also ensure compliance with Certificate of Origin requirements and DGFT application timelines before planning imports.

Conclusion

CBIC’s decision to discontinue manual submission of container documents under Notification No. 104/94-Customs marks another significant step toward digitizing India’s customs ecosystem. By leveraging ICEGATE for automated monitoring and encouraging electronic gate systems at ports, the revised framework reduces compliance burdens while maintaining regulatory oversight.

Shipping lines, NVOCCs, steamer agents, and port operators should review their internal processes to align with the new automated system. Although manual documentation requirements have been removed, compliance with bond execution and timely re-export of containers remains mandatory. The initiative is expected to improve efficiency, reduce transaction costs, and strengthen the Government’s vision of a fully digital and trade-friendly customs environment.

Notification Reference: Customs
CircularNo.32/2026-Customs
11/07/2026

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