State destination and tax registration declaration required to claim notification benefits; importers must provide state codes and tax details. Importers claiming benefits under notification 21/2012-Cus must declare the state of destination and the applicable VAT/CST/Sales Tax registration number for the state where goods will be taken immediately after importation. If exempted items in a bill of entry move to multiple states or under different tax types, state codes and corresponding commercial tax particulars for all relevant states must be declared. ICES 1.5 will be modified to accept these state codes and tax details; Service Centre and RES modules will be updated and RES message exchange documentation published on ICEGATE.