Drawback on Truck Summary: electronic filing enables immediate drawback processing after LEO, subject to shipment verification.
Drawback at ICD Marripalem shall be processed on the basis of the electronic Truck Summary filed by the Custodian after LEO; the Custodian must ensure containers listed are actually shipped. Customs officers shall appraise shipping bills and immediately process drawback without awaiting TR or EGM hard copies, completing vessel endorsement, shipping bill closure, EGM submission, verification and disbursal within minimal dwell time, while trade must file EGMs promptly and rectify any errors.

Treatment of domestically procured goods as imports requires payment of customs duty on clearance without a certificate requirement.
Indigenous goods on which suppliers availed deemed export benefits shall be treated as imported goods and attract the customs duty applicable to imports, with depreciation on capital goods allowed; payment of such customs duty at time of clearance or exit removes the requirement to refund deemed export benefits or to produce a Development Commissioner certificate, although units may alternatively clear on excise payment upon production of that certificate.

Online issuance of RCMC: Export Promotion Councils may issue certificates digitally without DGFT permission, following ANF 2R.
DGFT clarifies Export Promotion Councils may adopt online mechanisms for issuance of RCMCs without prior permission, provided the online format follows the general layout prescribed in ANF 2R of the Appendices and Aayat Niryat Forms of the Foreign Trade Policy (2015-20). EPCs should introduce online applications, processing and issuance, plan a timeframe and roadmap for changeover, and share that roadmap with the Directorate.

Late filing charges for customs bills of entry imposed; arrival date and reporting determine liability and waiver eligibility.
Amendments impose a late charge for delayed presentation of the Bill of Entry, requiring presentation by the end of the next day after arrival (excluding holidays), with entry-inwards or cargo arrival in ICES as the relevant date; arrival reporting by Cargo Service providers is mandated. Duty payment timing is accelerated: self-assessed BOEs require same-day payment and re-assessed or provisionally assessed BOEs require payment within one day; BOEs filed before enactment follow prior timing unless re-assessed on or after enactment. Waiver of late charges may be considered by designated Additional/Joint Commissioner officers in bona fide non-wilful delay cases.

Jurisdictional responsibility for SEZ refunds and demands: customs authorities to process claims under prescribed SOPs and timelines.
Rule 47(5) of the SEZ Rules assigns refund, demand, adjudication, review and appeal functions to jurisdictional Customs, Central Excise, Service Tax or GST Commissionerates prospectively. SOPs require refund applications to be filed with the DC/AC (Policy/Technical) of the jurisdictional Commissionerate, consultations with the Development Commissioner within two weeks where necessary, speaking orders on refunds, and transfer of draft demands from the Development Commissioner to jurisdictional authorities in advance of limitation for examination and issuance. Past refund claims meeting limitation and merit should be sanctioned by Customs officers; interest runs from receipt by jurisdictional formations.

Export inspection safeguards: avoid damaging carpets during Customs examination and use textile experts for composition and valuation.
Customs inspections of exported carpets under duty-drawback must avoid damaging, destroying or cutting goods for sampling or enquiries; nominated CEPC members and experts at the Textiles Committee, Mumbai, should be engaged for composition and valuation assessments, and implementation difficulties reported to the Principal Commissioner, Custom House Kandla.

Rebate of State Levies on made up exports: item level ROSL claims required and rebates calculated on FOB with notified caps.
ROSL is extended to made up articles under Chapter 63 with notified average rates and per unit rebate caps, applicable from 23.03.2017 for three years; rates are non divisible and exclude Advance Authorization and DTA SEZ movements. Rebate is calculated on FOB value using the Schedule 3 rate and cap for the tariff item and provisional drawback identifiers where applicable. Exporters must make an item level claim cum declaration on the shipping bill-selection of the ROSL scheme code on EDI shipping bills constitutes the claim; manual bills must bear the printed declaration.

Deferred Customs Duty payment extended to AEO Tier Two and Tier Three, subject to ICEGATE OTP authentication and compliance.
Deferred payment of customs duty is available only to AEO (Tier Two) and AEO (Tier Three) importers who obtain an ICEGATE login, nominate an AEO nodal person for authentication, and intimate intent as per the Deferred Payment Rules. The importer must mark the Bill of Entry payment method with flag "D" and the nodal person must authenticate using an OTP sent to the registered email before customs clearance; payment dates follow the Rules but may be made earlier, and ICES reports will be monitored with action against defaulters.

Import permit requirement for livestock products: allowed only through Agartala LCS with valid permit and quarantine clearance.
Importation of listed livestock products is allowed only on production of a valid permit from the Department of Animal Husbandry, Dairying and Fisheries and subject to fulfillment of prescribed quarantine requirements; such imports are permitted solely through Agartala LCS and not through any other customs station in this Commissionerate.

Tax Evasion Petition processing updated: new Category D added and new Excel upload utility for pending TEPs.
The Investigation Module of ITBA adds Category D to TEP classifications and disallows legacy categories U, X, Y, Z and F for any TEPs received after 31.03.2017. To facilitate migration and uploads, the TEP Excel Utility v1.1 is released on the ITBA Utilities page for use by DDIT/ADIT/ITO (Inv.) and Addl.DIT/JDIT (Inv.), permitting partial uploads and supporting both old and new categories; prior utility v1.0 may be used but lacks the new categories. Training materials and helpdesk support are available on the ITBA portal.

Late presentation charges and interest timing updated under customs law; electronic system will auto-calculate and apply them.
ICES will automatically calculate and record late presentation charges as fines where Bills of Entry are not filed by the next working day after the goods' determined arrival; arrival is determined by entry inward for sea cargo, aircraft arrival for air cargo and vehicle arrival for ICDs, with ICD custodians notifying container arrival via ICEGATE. These charges, alterable by specified officers in the system, apply to arrivals on or after 31 March 2017. ICES also computes interest from defined relevant dates: same day for self-assessed BEs and one day after return for re-assessed or provisional BEs; similar rules apply to deferred payments.

Basic customs duty on wheat and Tur increased, requiring importers and agents to apply amended tariff at clearance.
Amendment imposes a Basic Customs Duty of ten percent on imported wheat and Tur by Notification No. 10/2017 amending Notification No. 12/2012, effective immediately; importers and clearing agents must apply the amended duty at customs clearance and follow related procedural guidance published on the customs website.

Amendment to Special Economic Zone Rules clarifies Customs Act changes proposed in the Finance Bill and guidance for traders.
Clarification explains the amendment to Rule 47 of the Special Economic Zone Rules, 2006 and sets out that Public Notice No. 75/2017 (05.04.2017) encloses Circular No. 12/2017 Customs (31.03.2017) summarizing proposed amendments to the Customs Act in the Finance Bill, 2017 for guidance of importers, clearing agents and the trading public, with the circular available on the CBEC website.

SEZ rules amendment clarification provides guidance to importers and clearing agents on amended Rule provisions.
Clarification of the amendment to the Special Economic Zone Rules, 2006 concerning Rule 47 after sub rule (4) directs reliance on Government Circular No. 11/2017 from the Department of Revenue, which interprets the amended provision and provides operational guidance and compliance expectations for importers, clearing agents and the trading public; the Circular is available on the CBEC website and the notice is issued by the Office of the Commissioner of Customs, Chennai II.

Duty drawback on carpet exports clarified: examination, composition and price determination procedures for exporters and agents.
Export of carpets under the duty drawback scheme requires physical examination to determine composition, workmanship and declared export price for accurate drawback calculation; Circular No. 10/2017 provides procedural guidance to exporters, clearing agents and the trade, available on the customs website, to standardize inspection, valuation and documentation requirements.

Packaging and labelling compliance for seized foreign cigarettes guides disposal under customs circular and public notice.
Disposal of seized or confiscated cigarettes of foreign origin is to be governed by the Cigarettes and Other Tobacco Products (Packaging and Labelling) Rules, 2008 as clarified by the Ministry of Finance's Circular No. 09/2017 (Customs). The circular provides procedural guidance on applying the Packaging and Labelling Rules to seized/confiscated imported cigarettes and is issued for the guidance of importers, clearing agents and the trading public via Public Notice No.72/2017.

Rebate of State Levies on exports: CBEC issues implementation guidance for exporters and clearing agents.
Rebate of State Levies (RoSL) on export of made-up articles is to be implemented by the Central Board pursuant to the government circular; the circular provides the operative implementation framework and is issued for the guidance of exporters, importers, clearing agents and the trading public and is available on the Board's website.

Tariff value fixation for imported commodities announced, affecting customs valuation and importer compliance under a recent customs notification.
The notification transmits revised tariff values for edible oils, brass scrap, poppy seeds, areca nut, gold and silver under Notification No. 23/2017 Customs (N.T) dated 31.03.2017 for guidance of importers, clearing agents and the trading public, and directs reference to the department website for the full text.

Handling of Cargo in Customs Areas regulations updated; stakeholders must follow the amended procedures and guidance.
Amendment to the Handling of Cargo in Customs Areas (Amendment) Regulations, 2017 effected by Notification No. 24/2017-Customs (N.T.) updates procedural and compliance obligations for handling, movement and control of cargo within customs areas; importers, clearing agents and the trading public are directed to consult the enclosed notification and the central customs website for the revised requirements and guidance.

Customs notification amendment updates exemption framework and directs importers and clearing agents to follow enclosed guidance.
Notification No. 25/2017 (Customs (N.T.)) amends Notification No. 40/2012-Customs (N.T.), altering the operative provisions of the earlier notification. The amending Notification is enclosed with the public notice for guidance of importers, clearing agents and the trading public and is made available on the Department of Revenue's website for consultation and compliance.