Implementation of automation in IGCR Rules, 2017 w.e.f. 01.03.2022
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- By Chetan Kulasri
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- Last Updated on 13 February, 2026

Circular No. 04/2022-Customs Dated February 27th, 2022
Earlier, CBIC issued notification to make certain amendments in existing Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017. These changes shall come into effect from 1st March, 2022. The amendments are aimed at simplifying the procedures with a focus on automation and making the entire process contact-less. These include:
a) The individual transaction based permissions and intimations, such as -intimation of the intent to import goods at a concessional rate of duty, intimation of the receipt of goods, permission to re-export or clear goods domestically etc, are all being done away with.
b) The various forms have been standardized and notified for the purpose of electronic submission of details.
c) A monthly statement would be submitted by the importer on the common portal.
d) A procedure for inter-unit transfer of the imported goods has been provided for.
e) An electronic option for voluntary payment through the common portal is also being developed for implementation.
Now, the circular is issued to explain the procedure set out in the IGCR Rules, 2017 and the clarifications for smooth implementation. This circular also clarifies procedure to be followed by an importer.
Click Here To Read The Full Notification
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Our below query.
Prior Intimation Request by the Importer (IGCR-1)
1. What is the fill in this column “Process Undertaken at Manufacturing Unit *” ?.
2. What will be fill in the column “Notification Number Goods to be Manufactured” ?
“1) Importer is required to enter the process undertaken on such imported goods at the manufacturing unit of Importer/Job-worker
2) Importer is required to mention the Notification No. under which exemption is granted on such import”