Finalization of provisional assessments accelerated via a special task force and SVB coordination to clear EDI pendency.
A special drive by the EPCG (7G) section at ACC, Sahar directs importers, exporters and brokers to submit SVB orders and any pending approvals to a constituted Special Task Force; the Commissionerate has published pending provisional assessment data from the EDI system, provided STF contact details, and established monthly joint meetings with SVB plus an awareness program to expedite finalization and EDI disposal.

GST registration application transfer protocol prescribes jurisdiction-based forwarding, nodal reporting, and State Admin coordination.
Transfer of GST registration applications is prescribed where applications or newly registered taxpayers appear in the login of an officer whose section does not have jurisdiction. Section Officers must identify the correct section, report such cases in the specified format, and forward cases relating to another circle to the concerned circle's Nodal Officer, who will consolidate the details and send them to the State Admin. Circles with only one section must send the information directly to the State Admin.

Customs jurisdiction realignment expands preventive commissioner's authority and transfers specified customs functions to Cochin.
Notifications redefine customs jurisdiction for the Thiruvananthapuram Zone, placing the Commissioner of Customs, Cochin and the Commissioner of Customs (Preventive), Cochin under the Chief Commissioner, with specified territorial coverage (ports, airports, SEZs, Lakshadweep, Mahe and maritime zones) and transfer of identified customs functions and administrative responsibilities from Central Tax & Central Excise to the Commissioner of Customs (Preventive), Cochin, effective 15.01.2018.

Manual processing of zero-rated supply refunds: prescribed forms, ARN debit proof, provisional and final sanction procedures.
Manual filing and processing of refund claims for zero-rated supplies is required until the portal refund module is available: exporters' shipping bills serve as refund applications for exported goods once export reports and valid returns are filed; other zero-rated refunds and claims for unutilised input tax credit must be filed using the prescribed refund form with a printout and supporting documents submitted to the jurisdictional proper officer, and amounts claimed for unutilised credit must be debited from the electronic credit ledger with proof of debit included in the manual submission.

Transition of customs functions to Customs Commissionerate Pune, covering export sealing, SEZ oversight and bonded warehouse duties, effective 15 January 2018.
The notice transfers Customs functions previously performed by Central Excise/GST officers to the Customs Commissionerate, Pune, centralising export procedures, sealing of containerized export cargo and related matters under the Commissioner of Customs, Pune. It enumerates transferred functions including SEZ oversight, factory stuffing, duty free and concessional imports, bonded warehouse licensing, EPCG installation certificates, recovery under the Customs Act, adjudication for SEZs and brand rate fixation; establishes Customs Divisions and Facilitation Ranges across specified districts; and makes the reorganisation effective 15th January 2018.

IGST refund helpdesk: updated officer assignments and contact points to facilitate status uploads and stakeholder queries.
Changes to the IGST refund helpdesk designate two venues with specified email and telephone contacts and named teams of officers responsible for receiving trade communications, assisting stakeholders, and monitoring the status of Shipping Bills with pending IGST refunds, while the office continues to upload refund status on its website.

Direct Port Delivery enables eligible importers to clear qualifying full-container imports from port terminals subject to advance compliance.
Direct Port Delivery permits eligible importers to take delivery of qualifying Full Cargo Load containers directly from port terminals. The facility requires advance filing of the Bill of Entry, delivery order, and duty payment, and applies principally to RMS-facilitated consignments not requiring assessment or examination. Importers must arrange trailers and remove containers within 48 hours of landing, failing which cargo may be transferred to a designated CFS for normal clearance. Damaged, tampered, non-RMS, or examination-required containers are cleared through the applicable CFS procedure.

Post-shipment amendment under Section 149 requires existing documentary evidence and departmental scrutiny before shipping bill conversion.
Amendment before LEO is processed by the Inspector and approved by the Appraising Officer/Superintendent after verification of documents under statutory amendment conditions; suspected evasion is referred to investigative officers. Post-shipment amendments require a documented application with supporting evidence, assignment of a file number, scrutiny by the Appraising Officer/Superintendent, issuance of a deficiency memo if needed, and final approval by the Assistant/Deputy Commissioner when documentary-evidence requirements are satisfied.

IGST refund facilitation: helpdesks established to resolve pending refund claims and system integration errors affecting sanctions.
Two IGST refund helpdesks have been established to assist exporters with pending IGST refund claims caused by systems and PFMS integration errors. EDI modules developed by the Directorate of Systems and Data Management provide Shipping Bill/IEC-wise status reports, enabling generation of successful scrolls and publication of Shipping Bill status on the Commissionerate website; designated officers and contact details for the Pipavav and Jamnagar helpdesks are provided for resolving processing errors.

Export/import application forms amended to reflect GST implementation and non issuance of EP copies by customs.
The DGFT has amended ANFs 4A, 4E, 4F, 4G, 4H and 4I (annexed to the Public Notice) to align Advance Authorisation, DFIA, Redemption/No Bond, GEM REP and related application procedures with GST implementation and with the non issuance of EP copies by Customs. Amendments standardise online filing with digital signature, required uploads (payment evidence, eBRC/FIRC, shipping bill or Customs signed Exporter Copy where EP copies are unavailable), CA/project authority certifications, and declarations on compliance, IEC updates and non penal status.

Out of scope certification: listed non food imports may be cleared without food safety endorsements, subject to other compliance.
Where imported goods match the enclosed non food descriptions and tariff headings and a bill of entry shows pending referral to the food safety authority, obtaining an out of scope endorsement is not mandatory; the Out of Charge officer shall not insist on such endorsement and may grant Out of Charge subject to other regulatory compliance, and the enclosed HS code list should be used to avoid future referrals.

Baggage clearance protocol: FCL containers of personal effects must be routed to the Unaccompanied Baggage Centre for examination.
Full container load consignments comprised only of passengers' personal effects must be delivered directly to the Unaccompanied Baggage Centre (Speedy CFS) for examination and clearance; LCL baggage will be examined by U.B. Centre officers at the CFS where it lies upon prior intimation. Stakeholders are directed to comply with the prescribed routing and examination regime and to contact the officer in charge of the U.B. Centre if difficulties arise.

Helpdesk for IGST refund established with contact details and venue for trade assistance and dedicated officer team.
The corrigendum inserts operational particulars for the Helpdesk for IGST Refund: venue, named team of officers with telephone contacts, and an email address to assist trade in resolving errors encountered while processing IGST refund claims; all other contents of the original Public Notice remain unchanged.

Know Your Customer norms: specified identity documents accepted for courier imports/exports; GSTIN, UIN or PAN accepted for entities.
For courier imports and exports, individuals may use Aadhaar, Passport, PAN or Voter ID for KYC with recording of delivery address; firms and institutions registered under GST may use GSTIN, and where not registered, UIN or PAN shall suffice. Packages containing only letters or documents are exempt from KYC but must be x-rayed to confirm contents.

Reorganization of customs commissionerate jurisdiction to align customs administration with GST implementation and transition arrangements.
Reorganization of Customs Commissionerate jurisdictions aligns customs administration with GST implementation per CBEC notification and its amendments, assigning specified operational responsibilities and ICES codes to the Principal Commissionerate of Airport & Air Cargo Complex Bengaluru and Bangalore City Commissionerate. Bangalore City Commissionerate retains Customs Broker Establishment and Disposal Section functions and assumes certain export promotion duties previously handled by Central Excise/Central Tax formations. Mangalore Commissionerate's jurisdiction follows the amended notification with its ICES code unchanged. Both commissionerates must assume customs work from Central Excise/Central Tax formations and issue public notices and standing orders to effect a smooth transition.

Customs jurisdiction change: newly formed Export Promotion Cell to assume customs work and related files from Central Tax authorities.
Customs jurisdiction for Bangalore City Customs has been redefined and the newly formed Export Promotion Cell will assume customs functions previously performed by Central Excise/GST officers, take over related files from Central Tax Commissionerates, and operate from an initial office in Banashankari under the Assistant Commissioner (Technical); trade and stakeholders are asked to use the Cell and report difficulties.

Extended Producer Responsibility Authorization required for import clearance; Customs must verify and notify the Pollution Control Board on violations.
Import of electrical and electronic equipment requires mandatory verification of a valid Extended Producer Responsibility Authorization on the Pollution Control Board website before Customs clearance. Customs officers must check EPRA during bill of entry registration and goods examination, notify the Pollution Control Board of any violations observed before out of charge, and initiate action under the Customs Act together with the E Waste Management Rules. Operational difficulties should be reported to the concerned Assistant/Deputy Commissioner.

Countervailing duties rebatable as drawback, claimable via brand rate where inputs are verified and when exported as such.
Countervailing Duties leviable under the Customs Tariff Act are rebatable as drawback but, since they are excluded from All Industry Rates, their recovery must be claimed through a Brand Rate application under the Drawback Rules; drawback is admissible only where inputs that suffered the duty were actually used in the exported goods as confirmed by verification. If imported goods subject to countervailing duties are exported as such, drawback under the Customs Act will include the incidence of those duties as part of total duties paid, subject to other conditions.

Jurisdictional reorganisation in Customs preventive zone assigns airports and inland container depots to Trichy customs control.
Reorganisation establishes jurisdiction of the Office of the Commissioner of Customs (Preventive), Tiruchirappalli, effective 15 January 2018, covering Tamil Nadu subject to specified Chennai exclusions, Puducherry with limited exceptions, and the adjacent continental shelf and exclusive economic zone. Specified airports and inland container depots are transferred under Tiruchirappalli's administrative control, and a catalogue of Customs functions (warehousing, procurement and installation certificates, brand rate fixation, acceptance of bonds/LUT/B-17, duty-free import concessions, etc.) formerly handled by various Central Excise & GST formations will henceforth be managed by designated Customs (Preventive) units in Trichy.

Direct Port Delivery for AEO clients permitted with advance filing, prepayment, delivery orders and gate verification requirements.
Extension of the Direct Port Delivery facility to AEO clients is permitted only for FCL containers under RMS-facilitated bills of entry with no system-prescribed assessment or examination. Designated importers must file advance bills of entry, prepay duties and charges, obtain advance delivery orders, and be ready for immediate receipt; shipping lines/agents must issue invoices and delivery orders in advance. A DPD Wing will register bills, scrutinize documents and grant printed signed "Out of Charge" authorisations noting container and seal verification at the Container Terminal gate; discrepancies, tampered seals, or selected consignments will be shifted to CFSs and handled under normal procedures.