Public Notice - 41/2025 - First-Time Import of Goods - Procedural requirements

Sep 26, 2026

Public Notice No. 41/2025 sets out procedural requirements for first-time importers at Air Cargo Complex, Mumbai-III. It specifies KYC documents to be submitted during registration, defines who qualifies as a first-time importer, and outlines the submission process to the Assessing Group. It also details customs broker compliance obligations under Regulation 10 of CBLR, 2018, and the importer’s responsibilities including ICEGATE filings, correct classification, valuation, duties payment, record keeping for audit, and cooperation during inquiries.

LanguageEnglish

CategoryExam

FormatPDF

Pages4

Reading Time10 min

AccessFree to download

Subject

First Time Importer

List of Documents Prescribed

Submission Process

Compliance by Customs Brokers

Procedure for First-Time Importers

Importer Responsibilities

Facilitation Measures

| | प्रधानआयुक्त सीमा शुल्क)आयात(का कायाालय OFFICE OF THE PR. COMMISSIONER OF CUSTOMS (IMPORT),तकनीकी अनुभाग, हवाई माल संकुल सहार, अंधेरी)पूवा(, मुंबई -४०० ०९९ TECHNICAL CELL, AIR CARGO COMPLEX, SAHAR, ANDHERI (EAST), MUMBAI – 400 099
Email [ID:](ID: pro.acc-sahar@gov.in)[ pro.acc-sahar@g](ID: pro.acc-sahar@gov.in)[ov.in](ID: pro.acc-sahar@gov.in) Phone No: 022 26816696 | | --- | --- | Date: 23.09.2025 Public Notice No . 41/2025 Subject: First-Time Import of Goods – Procedural requirements. Attention of all Importers, Customs Brokers, and Members of the Trade in the jurisdiction of Air Cargo Complex, Mumbai-III is hereby invited to the procedure regarding submission of KYC documents and verification in cases of first-time imports. This measure is aimed at verifying the authenticity of importers, protecting the interest of revenue and preventing smuggling by non-bonafide or fake entities. 2. First Time Importer: Persons who are newly engaged in the import activity anywhere in the country are considered as first-time importers. 3 . List of Documents prescribed: The following list of documents must be submitted by first-time importers atthe time of registration: (i) Copy of IEC (Certificate) . (ii) GST Registration Certificate. (iii) Utility Bills (Electricity/ Telephone) but not older than 3 months (if address differs from GST Certificate), Property Tax Receipt, Lease/Rent Agreement if business premises are rented. (iv) Permanent Account Number (PAN) Card. (v) Aadhar Card. (vi) Address proof i.e. Voter ID/Passport/Driving License. (vii) Current Bank Accounts/Statement, Income Tax Return for last three years, Cancelled Cheque and a certificate from the bank confirming that the IEC holder’s bank account is operational and genuinely held by the importer (account name matching IEC) . (viii) Document of incorporation, in case of persons other than individuals shall be the following, namely: - (a) in case of partnership firm, partnership deed or agreement; (b) in case of Limited Liability Partnership, Certification of Registration issued by Registrar and LLP Agreement; (c) in case of company, Certificate of Registration issued by Registrar and Memorandum of Understanding and Articles of Association; (d) in case of trusts/foundations, Certificate of Registration and Memorandum of Understanding and Articles of Association; (e) in any other case, any document evidencing constitution. (ix) Document evidencing the appointment of authorised signatories, if applicable, along with recent passport-size photograph (with date) and signature specimen, mobile number and e-mail address of authorised person/authorised signatory. 4 . Submission Process: The stated documents are to be submitted by the importer, their authorized Customs Broker (CB), or an authorized representative to the concerned Assessing Group officer. CBs must ensure strict adherence to Regulation 10 of Customs Brokers Licensing Regulations (CBLR), 2018 , while verifying client identity and information, as mandated under Regulation 10 of CBLR, 2018. 5 . Compliance by Customs Brokers: Customs Brokers are expected to fulfil their obligations under Regulation 10 of Customs Brokers Licensing Regulations (CBLR) , 2018 , specifically, clause (n) and (o) which state: (n) Verify antecedents, correctness of IEC, identity, and the functioning of the client at the declared address using reliable, independent, and authentic documents, data, or information. (o) Inform any change in postal address, telephone number, e-mail, etc. , to the jurisdictional Deputy/Assistant Commissioner of Customs within one month of such change. 6 . Procedure for First-Time Importers: The first-time importer shall submit the above listed documents to the concerned Assessing Group and obtain an acknowledgment. The Group Assessing officer shall maintain separate e-office files for such importers, and the File Number should be mentioned in the Departmental C

FAQs

Who qualifies as a first-time importer under the notice?

Persons newly engaged in the import activity anywhere in the country are considered first-time importers.

What KYC documents must be submitted during registration?

First-time importers must submit documents including IEC copy, GST registration certificate, utility bills within three months (as applicable), PAN, Aadhaar, address proof, bank account/statement and related confirmations, and incorporation/constitution documents where relevant.

What are customs brokers required to do under CBLR, 2018?

Customs brokers must verify client identity and information using reliable independent documents/data, verify the functioning of the client at the declared address, and report changes in postal address, telephone number, or e-mail within one month to the jurisdictional Deputy/Assistant Commissioner.

Sep 26, 2026

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