Customs Checkpoints for Year 25-26

This note outlines the key customs checks that organisations should perform at the end of the financial year and the compliance controls that should be implemented for the next year. The year-end review focuses on reconciling Bills of Entry, ICEGATE data, accounting records, and GST credits, while also validating HSN classification, duty rates, customs valuation, and import incentive scheme compliance. It also highlights the need to review export documentation, export incentive claims, provisional assessments, SVB matters, and ongoing customs litigation. For the upcoming financial year, organisations should implement structured governance for classification, valuation monitoring, reconciliation processes, technology-driven controls, and training frameworks. A disciplined customs compliance framework helps reduce disputes, improve duty accuracy, and strengthen regulatory compliance across the import–export lifecycle.