Acceptance of Electronic Bank Guarantees (e-BG) by Customs via NeSL

Notification/Circular No. – Circular No.: NeSL/DDE/2025/0206 dated July 24, 2025

Applicable Act/Rule – Customs Act, 1962

This circular supersedes NeSL’s earlier communication (No. NeSL/DDE/2025/0202 dated July 8, 2025) and introduces revised instructions for the use of electronic Bank Guarantees (e-BGs) issued through NeSL for Customs purposes.

The CBIC has formally enabled acceptance of e-BGs through NeSL for customs-related transactions. The ICEGATE portal has been integrated with NeSL’s DDE portal, allowing importers and exporters registered on ICEGATE to view and link e-BGs directly to their customs bonds (either e-Bonds via NeSL or physical bonds).

Customs is now registered with NeSL under UIN NCTGC2441P, which banks must use when issuing e-BGs in favour of Customs instead of using PAN. Specific mandatory details must be captured during e-BG issuance

Although some of these fields are optional in NeSL’s API, they are mandatory for enabling the linking of e-BGs with e-Bonds on the ICEGATE platform. Banks are advised to collect these additional fields during issuance.

A user manual titled “e-Bond Management & Linking of e-BG to e-Bond” (version 1.12, dated July 18, 2025) is available for reference. For assistance, trade users can contact their NeSL Relationship Manager or use the helpdesk email addresses provided.

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