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GST CUSTOMS RELATED WORK- Change in jurisdictional authority to handle work relating to Customs Acceptance of B-17 Bond/ EOUs, Duty free import at concessional rate, etc-Customs Notification No.03/2018-Customs (N.T.) dated 10.01.2018 - Formalization functioning of Export Promotion Division (EPD)
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Jurisdictional transfer of customs export functions: centralized Export Promotion Division to manage bonds, duty free imports, bonded warehouses. A centralized Export Promotion Division (EPD) at Chennai Customs IV will assume responsibility for customs functions previously handled by Central Excise/GST formations for EOUs, SEZs, STPs and EHTPs within the Chennai Customs Zone. Assigned tasks include acceptance and execution of B-17 bond/LUT (with LUT acceptance clarified to remain with Central Excise/GST officers), administration of duty free and concessional imports subject to end use conditions, bond enforcement and duty demand on default, licensing of bonded warehouses, issuance of EPCG installation certificates, and recovery of customs dues.
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Jurisdictional transfer of customs export functions: centralized Export Promotion Division to manage bonds, duty free imports, bonded warehouses.
A centralized Export Promotion Division (EPD) at Chennai Customs IV will assume responsibility for customs functions previously handled by Central Excise/GST formations for EOUs, SEZs, STPs and EHTPs within the Chennai Customs Zone. Assigned tasks include acceptance and execution of B-17 bond/LUT (with LUT acceptance clarified to remain with Central Excise/GST officers), administration of duty free and concessional imports subject to end use conditions, bond enforcement and duty demand on default, licensing of bonded warehouses, issuance of EPCG installation certificates, and recovery of customs dues.
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