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English
To
Madam/Sir.
F.No. 450/28/20 l6-Cus-IV
Governnent of India
All Principal Chief Commissioners/Chief Commissioners of Customs/Customs (Preventive)
All Principal Chief Commissioners/Chief Commissioners of Customs & Central Tax
All Principal Commissioners/Commissioners of Customs/Customs (Preventive)
All Principal Director Generals/ Director Generals under CBIC
Circular No. 25/2024-Customs
Ministry of Finance, Department of Revenue
(Central Board of Indirect Taxes & Customs)
3
North Block, New Delhi.
Dated: 21 of November, 2024
Subject: Implementation of automation in the Customs (Import of Goods at
Concessional Rate of Duty or for Specified End Use) Rules, 2022 -reg.
Reference is drawn to the Circular No. 04/2022-Customs dated 27.02.2022 on
implementing automation in the IGCR Rules, 2017 which have been subsequently superseded
by IGCRS Rules, 2022..
4
2. Representations have been received regarding difficulties in filing of the monthly
Considering the request of stakeholders, Board has decided to permit the importers
who are facing difficulties on electronic filing of their IGCR-3 monthly statement, may do so
manually before jurisdictional officers till 31.01.2025. The monthly statement is to be filed
online from the month of February 2025.
Further, an excel utility will be made available by DG Systems, CBIC by 15"
December 2024 for filing IGCR-3 monthly statement. The importers are encouraged to make
use of the same to file their IGCR3/IGCR 3A statements clectronically for present and past
periods. The same may be completed latest by 31" January 2025.
The Hindi version follows.
5 Suitable Public Notice etc. may kindly be issued for guidance. Any difficulties faced
or doubts arising in the implementation of this Circular may please be brought to the notice of
Yours faithfully,
(R.Ananth)
Director (Customs)
returns on the IGCR portal.
Board.
circular no 25 2024 dated 21 nov 2024 | iKargos