State and VAT registration declaration required to claim customs notification benefits; declare state codes and tax numbers at Bill of Entry level. Importers must declare the state of destination and the applicable VAT/CST/Sales Tax registration number at the Bill of Entry to avail benefits of Notification No. 21/2012-Cus as amended; ICES 1.5 has been updated to accept state codes and corresponding tax registration numbers at Bill of Entry level, and where exempted items move to different states or tax types all relevant state codes and commercial tax particulars must be declared. Service Centre and RES modules will be adjusted and a message exchange document for RES users will be made available on ICEGATE.