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<h1>Imports and exports now require IGST and compensation cess; GSTIN/PAN must be declared on customs forms for credit and refunds.</h1> From 01.07.2017 imported goods attract IGST and GST compensation cess in addition to customs duties; valuation for these levies aggregates customs value and duties. Bills of Entry and Shipping Bills (manual and EDI) are revised to capture GSTIN, PAN and state code; importers must declare GSTIN to claim IGST credit, non registered importers must declare PAN. Shipping Bills must record item wise taxable value and IGST so Customs EDI can validate exports for refund and proof under bond or LUT; Customs EDI will reconcile IGST paid with GST returns.