Sub: Single Unified Multi-Purpose Electronic Bond in Customs – “Ekal Anubandh” – reg.
Kind attention of all Importers, Exporters, Customs Brokers, and other stakeholders is invited to this office Public Notice No. 16/2025 dated 07.03.2025, issued in accordance with CBIC Circular No. 04/2025-Customs dated 17.02.2025 (F. No. 450/119/2021-Cus-IV), regarding the implementation of the Single Unified Multi-Purpose Electronic Bond (SEB) under the “Ekal Anubandh” initiative. A copy of the said Circular is enclosed herewith for ready reference.
2. It is observed that usage of e-Bond or e-Bank Guarantee has been very limited in this Commissionerate since the issuance of the above Public Notice. Accordingly, it is once again reiterated that all stakeholders are strongly encouraged to avail the SEB facility through the ICEGATE portal, which enables seamless, all-India electronic execution of Bonds and Bank Guarantees. This system is aimed at reducing transaction costs, improving transparency, and facilitating ease of doing business. The step-by-step procedure for execution of e-Bond and linking of e-BG is provided in the annexures to the Circular and Public Notice for ease of reference and compliance.
3. Importers and exporters currently need to submit separate bonds with security for each transaction at different ports under various customs scenarios, as mandated by multiple Board circulars. To streamline processes and to enhance efficiency and reduce the administrative load on businesses, CBIC has decided to introduce a project named “Ekal Anubandh”, vide Circular No. 04/2025-Customs dated 17.02.2025 wherein trade will be encouraged to use single All-India Multi-purpose Electronic Bond with end-to-end automation. As a first step, single All-India Multipurpose Bond for importers or exporters in lieu of the transaction-wise Bonds being submitted across different ports, thus offering significant potential to save both time and costs in trade procedures. 4. The Key features include:
i. Importer/Exporter can choose the obligations, he intends to undertake in the common bond format and submit at any port of importer’s choice electronically at ICEGATE.
ii. Option to include additional obligations or additional amount at the later stage is available at ICEGATE.
iii. Electronic Payment of stamp duty and electronic execution of Bond through integration with National E-Governance Services Limited (NeSL) by affixing electronic signature without any requirement for notary.
iv. Online linking End-to-End issued Electronic Bank Guarantee.
v. Verification of Bank Guarantee (BG) issued by issuing Bank.
5. The Procedures are explained in the annexures (refer to Board Circular No. 04/2025-Customs dated 17.02.2025) for Single Unified Multi-Purpose Electronic Bond (SEB) as detailed below:
i. The process of execution of bond electronically including the digital payment of stamp duty is elaborated in Annexure-A.
ii. Linking of e-Bank Guarantee is elaborated in Annexure-B.
iii. Format of the SEB is provided in Annexure-C.
iv. Format for Supplementary Bond for addition of new events is provided in Annexure-D.
v. Format for Supplementary Bond for addition of Amount is provided in Annexure-E.
vi. For the sake of uniformity, the quantum of Bank Guarantee to be provided in the different instances prescribed earlier through the Board circulars have been collated and made available in Annexure-F. The importer/exporter may also be able to select the quantum of bank guarantee applicable for different purposes like provisional assessment, EP schemes etc. Further, a separate option is also available in case there is a need for having different quantum of bank guarantee other than those specifically listed in Annexure-F.
vii. The list of States and UTs enabled at NeSL for e-BG and e-Customs Bond is enclosed as Annexure-G.
viii. Importer may approach any of the Banks listed in Annexure-H for issuance of e-BG in the format specified in Annexure-I.
6. With electronic bonds and bank guarantees, importers/exporters/customs brokers can manage and track documents in real time, ensuring greater security and transparency throughout transactions. The “Ekal Anubandh” project ensures that above digital solutions are environmentally friendly, cost-effective, and more convenient, as they eliminate the need for physical signatures and paperwork, allowing for faster approvals and fewer delays. Therefore, the importers and exporters are encouraged that, wherever required, importers/exporters/customs brokers may execute a single unified multi-purpose electronic bond and electronic bank guarantee.
7. For further details of the e-Bond and e-Bank Guarantee module, detailed Advisories issued by ICEGATE website may be referred to.
8. The Single All-India Multipurpose electronic Bond (SEB) under “Ekal Anubandh” project shall be implemented through detailed advisories being issued by DG Systems in a phased manner. User feedback will be suitably incorporated during implementation.
9. CBIC Circular No. 04/2025-Customs dated 17.02.2025 and ICEGATE User Manual e-bond registration are herewith enclosed for detailed reference.
10. This Public Notice shall be considered as a Standing Order for the purpose of officers and staff of the Commissionerate.
11. The facility for submission of e-Bond and e-Bank Guarantee is operational with immediate effect. Stakeholders are requested to discontinue the use of manual Bonds and BGs, as their acceptance will cease w.e.f. 24.08.2026, except in exceptional circumstances with prior approval of the Deputy/Asst. Commissioners of Customs of the respective sections of Chennai-II (Import). The format for seeking such manual approval is enclosed in Annexure III for reference. 12. Such manual filing of Bond/Bank Guarantee by Importers/Exporters shall be allowed only up to three occasions by the Deputy/Assistant Commissioners of respective sections and meanwhile efforts shall be taken to resolve the issues. Fourth occasion shall be permitted only with the permission of the concerned Additional/Joint Commissioner of Customs.
13. Difficulties faced, if any, may be brought to the notice of Deputy/Asst. Commissioner of Customs of the respective sections for necessary action.
This issues with the approval of Commissioner of Customs, Chennai-II (Import) Commissionerate.
Subject: Single Unified Multi-Purpose Electronic Bond in Customs – Ekal Anubandh – reg.
Madam/Sir,
CBIC’s ongoing initiatives to simplify trade processes, improve transparency, and adopt best practices have resulted in steady improvements across various trade facilitation metrics. Leveraging Information technology, many processes have become paperless and contactless, thus providing ease and less time consuming for the trade.
2. In the same direction, to enhance efficiency and reduce the administrative load on businesses, CBIC has decided to introduce a project named “Ekal Anubandh”, wherein trade will be encouraged to use single All-India Multi-purpose Electronic Bond with end-to-end automation. As a first step, single All-India Multipurpose Bond for importers or exporters in lieu of the transaction-wise Bonds being submitted across different ports, thus offering significant potential to save both time and costs in trade procedures.
3.1 At present, importer or exporter submits separate bonds along with security, for every transaction at each port for different scenarios as stipulated in the Board circulars given below:
i. Provisional Assessment Circular No. 38/2016 dt. 22.08.2016 and Circular 42/2020-Customs dated 29.09.2020
ii. Export Promotion Schemes – Circular 11A/2011-Customs dated 25.02.2011
iii. Warehousing under Section 59 Circular 18/2016-Custom dated 14.05.2016 and Circular 21/2016 – Customs dated 31.07.2016
iv. MOOWR in bonded warehouse under section 65 Circular 34/2019-Customs dated 01.10.2019
v. MOOWR in Special Warehouse under section 65 vide Circular 36/2020-Customs dated 17.08.2020-Customs.
3.2 The current practice is adding cost and time for the trade and customs and adds to the administrative burden of maintaining physical records. The status and retrieval also pose difficulties.
4.1 Single All-India Multipurpose electronic Bond (SEB):
To overcome above issues and to provide end-to-end digital solution, in lieu of submission of separate bonds, importer or exporter will have an option to submit a Single All-India Multipurpose electronic Bond (SEB) with following features:
(a) Importer/Exporter can choose the obligations, he intends to undertake in the common bond format and submit at any port of importer’s choice electronically at ICEGATE.
(b) Option to include additional obligations or additional amount at the later stage is available at ICEGATE
(c) Electronic Payment of stamp duty and electronic execution of Bond through integration with National E-Governance Services Limited (NeSL) by affixing electronic signature without any requirement for notary.
(d) Online linking End-to-End issued Electronic Bank Guarantee
(e) Verification of Bank Guarantee (BG) issued by issuing Bank
4.2 On the lines of the initiative of ‘Digital Document Execution or DDE for paperless execution and storage of financial contracts, through M/s National E-Governance Services Limited (NeSL) by Department of Financial Services (DFS), digital execution of customs bonds is being enabled. The process of execution of bond electronically including the digital payment of stamp duty is elaborated in Annexure-A. The Importer/exporter executing the bond may ensure that applicable stamp duty is paid.
4.3 In this regard, as clarified earlier vide Circular 11A/2011-Customs dated 25.02.2011 in respect of National Bond for EP Schemes, opinion of Law Ministry regarding the legal implications of a single bond across different customs locations is re-iterated as follows “since the Bond is executed in favour of President of India, the same is enforceable by any authorized Commissioner (Customs)”. Further, it also clarified that, in view of capability to identify the executants and time-stamping of the electronic signatures, there is no further requirement of notaries during SEB execution process.
4.4 Format of the SEB is provided in Annexure-C.
5. Submission of Bank Guarantee:
Along with the execution of Bond, procedure for submission of Bank Guarantees is also being streamlined. For the sake of uniformity, the quantum of Bank Guarantee to be provided in the different instances prescribed earlier through the Board circulars have been collated and made available in Annexure-F. The importer/exporter may also be able to select the quantum of bank guarantee applicable for different purposes like provisional assessment, EP schemes etc. Further, a separate option is also available in case there is a need for having different quantum of bank guarantee other than those specifically listed in Annexure F. The detailed procedure for linking of Bank guarantee with the bond is elaborated in Annexure-B.
6. With electronic bonds and bank guarantees, importers/exporters/customs brokers can manage and track documents in real time, ensuring greater security and transparency throughout transactions. The “Ekal Anubandh” project ensures that above digital solutions are environmentally friendly, cost-effective, and more convenient, as they eliminate the need for physical signatures and paperwork, allowing for faster approvals and fewer delays. Therefore, the importers and exporters are encouraged that, wherever required, importers/exporters/customs brokers may execute a single unified multi-purpose electronic bond and electronic bank guarantee.
7. For further details of the e-Bond and e-Bank Guarantee module, detailed Advisories issued by ICEGATE website may be referred to.
8. The Single All-India Multipurpose electronic Bond (SEB) under “Ekal Anubandh” project shall be implemented through detailed advisories being issued by DG Systems in a phased manner. User feedback will be suitably incorporated during implementation. 9. The Chief Commissioners of the Zones may sensitize the officers under their jurisdiction of the above changes to handhold the trade. Necessary Public Notice may be issued and outreach activities conducted with the relevant stakeholders. Difficulties, if any may be brought to the notice of the Board.
Radhika Goyal is Author of Taxconcept Gurugram head office, for deeply reported tax, gst and income tax articles on issues that matter. He splits her time between New Delhi and Bengaluru, and has worked as a reporter, a podcaster and an editor for publications across India.