Rules of origin verification requires Certificates of Origin, custodian comparison of specimens, and Board referral for further checks.
Implementation of Rules of Origin mandates importers to claim preferential tariff and submit a Certificate of Origin, which may be verified for genuineness or accuracy including format, signatures/seals and origin criteria; specimen seals/signatures are circulated and an ICES repository is to be built. Each Custom House must designate a JC/ADC as custodian to verify specimens locally, otherwise refer to Director (ICD), CBEC. Other verification requests require Principal Commissioner/Commissioner approval and must be sent to the Board with legible COO, invoice and Bill of Lading plus Annex information; provisional release requires security under section 18.

Export transhipment requires a registered TP Bond, ETP permit approval, bond debit/recredit, and Allowed for Shipment entry.
The Export Transhipment Module (ETP) in ICES requires Transhippers to register a continuous Transhipment (TP) Bond and BG, file an ETP Application at the port Service Centre after stuffing, obtain Preventive Superintendent approval which issues an ETP Permit permitting gate exit, and causes the bond/BG to be debited. On arrival at the Gateway Port, preventive checks enable an Allowed for Shipment entry; filing the EGM for loaded Shipping Bills re-credits the bond. ETP approval serves as EGM for export benefits and moves the Shipping Bill to Drawback processing.

Direct Tax Dispute Resolution Scheme awareness: append an informational flyer to Commissioner (Appeals) hearing notices to appellants.
Administrative instruction implementing the Direct Tax Dispute Resolution Scheme, 2016: Principal Chief Commissioners are to direct Commissioner (Appeals) to append an unsigned informational Flyer to hearing notices sent to appellants whose cases are before Commissioner (Appeals) to improve awareness among taxpayers likely to use the Scheme; the communication is issued with administrative approval.

Regulatory harmonization for commodity brokers aligns commodity market broker rules with securities norms and mandates exchange compliance.
The circular harmonises commodity derivatives broker regulation by classifying legacy FMC instruments into three parts-those repealed and replaced by applicable securities regulator circulars, those retained as commodity specific norms, and those repealed-covering client funds segregation, running account settlement, KYC/account opening, client communications, contract notes, audit and inspections, outsourcing and complaint redressal. Exchanges must amend bye laws, monitor compliance via half yearly audits and inspections, continue existing penalties subject to consultative revision, and report implementation to the regulator; the circular is issued under the regulator's powers to protect investors and regulate markets.

Hazardous cargo separation: explosives require greater isolation and storage must follow IMDG and specific safety rules.
Guidelines require hazardous goods to be stored in isolated approved premises with specified construction standards; explosives are treated separately with substantially greater separation from administrative buildings, other hazardous cargo separation from administrative buildings follows a uniform distance, and separation between hazardous and general cargo in port areas follows the IMDG Code. Land-based storage in customs notified areas must follow applicable specific rules for particular hazardous materials, and specific rules override port rules in case of conflict.

Rebate of State Levies (ROSL) opt in requires scheme code selection on shipping bills to claim export rebates.
The ROSL scheme is a voluntary exporter opt in mechanism to rebate specified State levies on textile garments by selecting prescribed scheme codes in the shipping bill; correct selection on EDI shipping bills is the exclusive claim method. Rebate is calculated on FOB value per notified rates and caps and shown in shipping bill checklists and ICEGATE. Exporters must declare they will not claim the same State levies under other mechanisms. Disbursal is made in parallel with drawback to the exporter's registered drawback account; procedural and interface changes took effect 20 September 2016.

Rebate of State Levies choice required: exporters must select ROSL scheme code on the shipping bill to claim subsidy.
Implementation of the Rebate of State Levies (ROSL) permits exporters of textile garments to obtain refunds of specified State levies by electing the scheme through designated shipping bill scheme codes; no separate application is required. The rebate is computed on FOB value per notified rates and caps and is credited to the exporter's drawback disbursal account. For EDI shipping bills the scheme-code selection is the sole claim mechanism, shipping bill interfaces will display ROSL amounts and the required eligibility declaration, and disbursal will be made in parallel with drawback per Board Circular procedures.

Tax Evasion Petition management through centralized ITBA registration and categorization enabling targeted investigation and AO action.
The SOP requires centralized registration of all Tax Evasion Petitions at the jurisdictional Central Registry Unit, scanning and upload to ITBA to generate a Unique Identification Number, categorization into four categories (A-D) for determination of investigative responsibility, masking complainant identity on request, and retention of hard copy records in CRU custody while selected materials and inventories are uploaded to ITBA.

Simultaneous benefit of EPCG and SHIS: exporters may choose one scheme and regularise the other under prescribed repayment rules.
DGFT permits exporters who were incorrectly issued both SHIS and Zero Duty EPCG under FTP 2009-14 to choose one scheme and regularise the other: return of SHIS requires surrender of original scrips and cash refund with interest for utilised amounts; return or conversion of Zero Duty EPCG requires surrender or payment of differential duties plus interest, with utilised or transferred scrips treated as utilised for refund and interest purposes. Payment mechanics allow principal debiting to valid duty credit or SHIS scrips but require interest in cash; a limited timeframe to exercise the option is provided and no penal action will be taken for erroneous issuance.

Common Service Provider designation requires specified documentary proof for EPCG applications under amended ANF 5A immediately.
Amendment adds designation/certification guidelines for Common Service Providers to ANF 5A for EPCG applications, requiring submission of IEC, RCMC, description of services, a minimum six user list with names and IECs, the Terminal/Export Excellence location, product category to be serviced, and prior registration with relevant indirect tax authorities.

GST Council meeting sets implementation date, thresholds, compensation base year, and cross-empowerment principles for tax administration.
The Council approved Rules of Procedure with amendments on nomenclature, representation under President's Rule, agenda circulation timelines, substitute attendance (speaking but non-voting) and Chairperson discretion; fixed 1 April 2017 as the GST implementation date with staged IT, legislative and training milestones; set exemption threshold at Rs. 20 lakhs (Rs. 10 lakhs for Special Category States) and composition threshold at Rs. 50 lakhs (excluding manufacturers and service providers); decided 2015-16 as the compensation base year with compensable revenue to include all subsumed taxes and quarterly tentative payments subject to final audit; and advanced but did not finalise a cross-empowerment protocol for joint Union-State administration of scrutiny and audit, with alternatives including a Rs. 1.5 crore turnover division.

Special Advance Authorisation enables combined use with AIR drawback through designated shipping bill coding and drawback identifiers.
Special Advanced Authorisation may be combined with AIR drawback: exporters must use the designated export scheme code in the shipping bill, enter Advance Authorisation details in the DEEC table, and apply modified tariff suffixes to indicate Cenvat availed status. Exporters claiming Brand Rate provisional drawback must declare the prescribed identifier followed by the tariff item and marker to enable provisional payment of the Customs portion of the alternative AIRs. The same procedures permit discharge of EPCG obligations in the shipping bill.

Definition of service provider broadened to include job workers for CSP under EPCG, subject to DoR exemption compliance.
The definition of service provider for Common Service Providers under the EPCG scheme includes job workers who perform manufacturing or processing services (e.g., knitting, dyeing, printing, embroidering, labelling, cutting) for multiple exporters without exporting themselves; such arrangements must comply with the Department of Revenue exemption Notification No. 16/2015 Customs.

Authorized Economic Operator programme expanded to merge facilitation schemes and extend trade, clearance, and compliance benefits.
Revision merges the Accredited Client Programme and the Authorized Economic Operator framework into a consolidated AEO programme open to entities with strong internal controls, expanding benefits to imports and exports. Key operational measures include direct port delivery for imports, direct port entry for factory stuffed export containers, request based on site inspections, paperless declarations accepting self certified origin certificates, deferred duty payment decoupled from clearance, faster refunds and drawback processing, and Mutual Recognition with other customs administrations.

EOUs, STPIs and EHTPs: warehousing requirement removed; mandated digital records with audit trail and procurement certificate procedures.
Warehousing requirements under Notification 52/2003-Cus are dispensed for EOUs, STPIs, EHTPs and similar units effective 13 August 2016; units are delicensed as warehouses but remain subject to the notification and FTP conditions. Units must maintain prescribed digital records based on Form A with an audit trail, update records immediately on receipt/removal of imported goods, and provide monthly digital copies to the proper officer. Procurement certificates and submission of bills of entry for reconciliation replace re-warehousing certificates; inter-unit transfers use commercial documents plus procurement certificates with intimation to jurisdictional offices.

Disposal of confiscated goods: limited cooperative access under conditions; higher value lots to proceed by e auction without discounts.
Lower value confiscated consumer goods ready for disposal shall be offered to NCCF/Kendriya Bhandar and other duly registered consumer cooperatives at a uniform rebate, subject to ten year functionality, tax and VAT return evidence, annual verification by an officer not below AC/DC, obligation to sell only to bona fide consumers, no selective item choice, first come first served allocation, and departmental account scrutiny. Higher value lots and all other confiscated goods above the threshold shall be disposed of by e auction or auction cum tender with no rebate available.

Cenvat credit transfer permitted on DTA to EOU conversion, restoring admissibility and withdrawing prior circular.
Un-utilized Cenvat credit held by a DTA unit at the date of conversion into an EOU is admissible for transfer because the current Central Excise Rules and Cenvat Credit Rules permit EOUs to use Cenvat credit for duty payment and allow transfer of unutilized credit on change of ownership; therefore the prior circular directing lapse of such credit is withdrawn.

Provisional assessment under section 18 requires a bond and bank guarantee or cash deposit as security for duty differentials.
Provisional assessment under section 18 requires the importer to execute a bond to pay any deficiency between provisionally assessed duty and the final assessment, and to furnish security in the form of a bank guarantee or cash deposit. The Board rescinded earlier Regulations and set uniform guidelines on security amounts by class of importer-including 0% treatment for certain AEOs and government imports, 100% for specified FTA origin and seal verification cases-and clarified security is based on duty differential, not CIF value.

E-payment of customs refunds via RTGS/NEFT to beneficiary accounts requires bank-certified authorization and reconciliation.
Electronic payment of sanctioned customs refunds/rebates shall be made through authorized banks via RTGS/NEFT; claimants must submit a bank certified one time authorization, refund sanctioning authorities must forward periodic signed statements, a consolidated cheque and soft copy to the bank, and banks will credit beneficiary accounts after deducting applicable charges. Banks will provide UTRs and periodic scrolls for the PAO to reconcile cheques and payments, with discrepancies to be verified by the field formation.

Customs Clearance Facilitation Committee to expedite goods clearance and resolve procedural bottlenecks under specified terms.
CCFCs are to be set up for designated Land Customs Stations and Inland Container Depots, headed by the Principal Commissioner/Commissioner of Customs with senior representatives of relevant agencies as members. Their terms of reference include monitoring expeditious clearance per parent ministry timelines, identifying and resolving bottlenecks, initiating Time Release Studies, recommending best practices, and resolving trade grievances. CCFCs shall meet monthly or as needed; establishment orders and chair contact details must be publicised and endorsed to the Board. Chief Commissioners will review CCFC performance, and ministries must designate members and prepare SOPs with timelines.