Office of the Principal Commissioner of Customs, Air Cargo, Chennai, has issued Public Notice No. 15/2025 announcing the implementation of electronic voluntary or self-initiated payment (SIP) through the ICEGATE e-Payment Platform. This facility replaces manual TR-6 challan payments for past import/export-related dues, effective from July 19, 2025. Stakeholders, including importers, exporters, and customs officers, can now generate challans and make payments digitally without requiring customs officer approval. Payments can be made using Electronic Cash Ledger (ECL) for IEC holders and Customs Brokers, and are currently supported via nine banks, NEFT/RTGS through RBI, and payment aggregators. The system covers various payment types, including penalties, interest, audit/investigation-related dues, appeal pre-deposits, and fees. However, it is not intended for active consignment duty payments. Officers have been instructed not to accept manual TR-6 challans unless specially approved by the Commissioner, and the “Payment Status – Voluntary Payment” module on ICEGATE can be used to track such transactions. A user manual is available on the ICEGATE website to guide stakeholders. Any difficulties may be reported to the designated Systems Manager or via email. This move aligns with the government’s objective of complete digitization and paperless customs operations, improving transparency and efficiency in payment processing.
OFFICE OF THE PRINCIPAL COMMISSIONER OF CUSTOMS (AIR CARGO)
NEW CUSTOM HOUSE, CHENNAI-VII COMMISSIONERATE,
AIR CARGO COMPLEX, MEENAMBAKKAM, CHENNAI 600 016
File No. CUS/AG/PN/7/2025-A/M
DIN No: 20250773MU0000818524
Public Notice No. 15/2025 Dated: 29-07-2025
Subject: Enabling Voluntary Payment electronically on ICEGATE e-Payment Platform- reg.
Attention of all the Importers, Exporters, General Trade, Other stakeholders, members of trade and Officers of Air Cargo Commissionerate, Chennai is invited to CBIC’s circular No. 27/2024-customs dated 23.12.2024 on above mentioned subject.
2. In line with Government’s commitment to digitize all the services and to make it paperless, ICEGATE e-Payment Platform has been enabled with electronic collection of Voluntary/Self-Initiated Payments (SIP).
3. This new functionality has been envisaged to replace the existing TR6 payments which are currently being done manually at various Customs Stations. This functionality shall enable the users to generate a self-initiated challan for voluntary payments and then make payments through the ICEGATE e-payment platform without any further approval by officers of Customs.
4. While using the voluntary payment Facility at ICEGATE, the users may take note of the below-mentioned aspects:
a. The Voluntary Payment module will be accessible as a post-login functionality. Users must be registered on ICEGATE to access this feature;
b. This facility is enabled with payments which are primarily meant for imports/exports cleared in the past. In other words, the facility is not a replacement for challans generated by ICES/ECCS/SEZ online/ACES applications. Therefore, it should not be used for payment of customs duties for clearance of any live consignments;
c. The various purposes, for which the payment can be made are provided in Annexure-A, wherein, it is advised to select the same carefully while making payment.
d. The proof of payment may be submitted to the concerned sections/field formations for taking further action,
e. The officer may verify the payment details using
https://foservices.icegate.gov.in/#/epayment/enquiry.
5.1 Currently, ICEGATE users can make voluntary payments as a debit from the Electronic Cash Ledger (only available for IEC holders and Customs Brokers).
5.2 In case, users wish to initiate challan-wise payment, the ICEGATE platform also allows user to make transaction-wise payment on the platform, whereby the systems design takes care of routing the payment instantaneously through Electronic Cash Ledger before accounting for duty payment. On completion of testing for voluntary payment acceptance, at present, following modes are enabled for such challan wise payments:
a. Nine (9) banks under internet banking through authorized bank mode, as per Annexure-B
b. NEFT/RTGS through RBI
c. Payment Aggregator mode
5.3 Remaining banks shall be enabled as and when the testing is complete. In all other modes, users already have an option to deposit the amount in the Electronic Cash Ledger through remaining authorized modes and use the same for making voluntary payment using Electronic Cash Ledger.
6. Since the above facility is aimed at replacing the current procedure of making Over The-Counter (OTC) payment using TR-6 Challan, all the officers in Air Cargo Complex, Chennai are not to accept any payments through manual TR-6 challan after 19 JULY, 2025, unless the same is approved by the concerned Pr. Commissioner/Commissioner of Customs. The approval must clearly spell out the reasons for resorting to the manual method of payment. The field officers can view the voluntary challans through ‘Payment Status – Voluntary Payment’ option available in ‘Service’ section of ICEGATE portal (http://www.icegate.gov.in)
7. An user manual on the Voluntary/Self-Initiated Payment (SIP) facility to handhold and onboard the users has been uploaded (http://www.icegate.gov.in/guidelines/voluntary-payment) on the ICEGATE platform
8. Difficulties faced, if any, may be brought to the notice of Joint Commissioner/Additional Commissioner designated as Systems manager in Air Cargo Complex Chennai for necessary action or e-mail the difficulties faced to the following e-mail ID, pcommr7acc-cuschn@gov.in.
9. All the stakeholders including the trade and concerned associations are requested to take note of the above. All officers to treat this as Standing instruction.
This is issued with the approval of Principal Commissioner of Customs, Air Cargo Commissionerate
#ApprovedbyDesignation#
To,
All Concerned
Copy submitted to:
The Principal Chief Commissioner of Customs,
Chennai Customs Zone [for information please].
Copy to:
1. The Principal Commissioner/Commissioner of Chennai Customs Zone-Chennai- I/Chennai–II/ Chennai-III/Chennai-IV/ Chennai Audit.
2. The Additional / Joint Commissioners of Customs, Chennai VII Commissionerate
3. All Dy. /Asst Commissioners of Customs, Chennai VII Commissionerate.
4. The D.C. (EDI), ACC, Chennai, for uploading on website of Chennai–VII Commissionerate.
5. The Supdt. CHS for notice board display purpose
6. Hindi Cell
Annexure-A
One of the following purposes to be selected while using Voluntary Payment Facility at ICEGATE:
i. Payment pursuant to an Investigation:
ii. Payment pursuant to Audit;
iii. Payment pursuant to Internal Compliance; EPCG (Payment of Duty, interest. penalty);
iv. EODC (Payment of Duty, interest, penalty);
v. Advanced License/Authorization (Payment of Duty):
vi. IGCR (Payment of Duty, interest, penalty);
vii. Payment at the time of Pre-Notice Consultation;
viii. Payment for notices under section 28(2) and 28(4) of Customs Act, 1962;
ix. Payment for closure of proceedings in terms of section 28(5) of the Customs Act. 1962:
x. Payment of interest:
xi. Payment of penalty:
xii. Pre-Deposit against appeals:
xiii. Amounts arising out of proceedings before Settlement Commission:
xiv. Fines imposed by any order;
xv. Payment of outstanding demands/ Arrear payments:
xvi. Amounts arising out of disposal of Uncleared/Unclaimed Goods:
xvii. Amounts arising out of disposal of seized goods;
xix. Amounts arising out of disposal of confiscated goods:
xx. Amounts arising out of Court Attachment orders;
xxi. Advance ruling (CAAR) fees;
xxii. Cost recovery charges;
xxiii. Transshipment fees;
xxiii. Merchant overtime charges;
xxiv. Bill of Entry (BE) amendment fees;
xxv. Shipping Bill (SB) amendment fees;
xxvi. Payments not mentioned above;
Annexure-B
1. Punjab National Bank (PNB)
2. Kotak Mahindra Bank
3. IDBI Bank
4. Karnataka Bank
5. Canara Bank
6. Karur Vysya Bank (KVB)
7. South Indian Bank (SIB)
8. Federal Bank
9. IndusInd Bank
