Sanitary and Phyto-Sanitary measures compliance required by exporters and importers; strict adherence to issued trade notice.
Non-compliance with Sanitary and Phyto-Sanitary measures by exporters and importers is the central issue; stakeholders are required to adhere strictly to SPS requirements and the procedural and documentary standards set out in the referenced trade notice attached for implementation.

e-Way Bill system extension; existing GST Inward and Outward Permit regime continues during trial phase.
The circular announces an extended trial of the e-Way Bill system for inter-State and intra-State goods movement and states that a nationwide implementation date will be notified later; meanwhile the existing GST Inward Permit and GST Outward Permit regime administered by this Commissionerate continues to apply for transport of taxable goods into and out of the State.

Manual refund processing for inverted duty, deemed exports and excess cash ledger requires specified forms, undertakings and nodal liaison.
Manual processing is required for refunds of ITC accumulated due to inverted duty structure, deemed export supplies, and excess balance in the electronic cash ledger; such claims must be filed in FORM GST RFD-01A (monthly, or quarterly for eligible quarterly GSTR-1 filers) after filing requisite GSTR returns. Applicants must provide a manual undertaking for provisional sanctions, complete prescribed statements (Statement 1/1A for inverted duty, Statement 5B for deemed exports), and furnish documentary evidence and counterparty undertakings for deemed exports. Nodal officers of Central and State tax authorities shall liaise by dedicated e-mail for sanction communication and payment, and rejected amounts shall be re credited by FORM GST RFD-1B until portal functionality is restored.

Manual refund procedure for zero-rated supplies: offline filing, prescribed forms, documentary proofs, and administrative processing timelines.
Manual processing applies to refunds for zero-rated supplies where FORM GST RFD-01A printouts and supporting documents are physically filed with the jurisdictional officer; unutilized input tax credit claims require an electronic credit ledger debit and ARN proof from the portal, and all communications and actions (acknowledgement, deficiency memo, provisional and final orders, payment advice, recrediting via FORM GST PMT-03/ RFD-01B) must be recorded in prescribed refund registers and processed per the TNGST Rules until the portal module is available.

Self sealing of export containers: online pre-intimation required, permission non-transferable and subject to risk-based examination.
Self sealing of export containers at approved premises requires exporters to intimate the jurisdictional Superintendent of Customs at least one day before each self sealing, providing premises details, goods description and whether incentives are claimed. The permission is non-transferable, subject to annual confirmation and may be amended only by competent authority. Self-sealed consignments are subject to risk-based and intelligence-led examination and the facility will be withdrawn for any violation. Exporters are required to use the Cochin Customs e-sealing portal to register and submit advance intimations, with the portal storing all related documentation.

Temporary suspension of bill of entry filing due to budget update; trade must expedite clearances before maintenance.
Temporary suspension of Bill of Entry filing at ICES 1.5 was instituted to implement Union Budget updates, with Section 48 approvals also suspended; CHAs and importers are instructed to expedite clearance of pipeline Bills of Entry before the suspension, while other ICEGATE services remain operational until ICES 1.5 is updated.

GST customs jurisdiction change: Customs formations will handle brand rates, B 17/LUT, EOU and concessional duty imports.
With effect from 15.01.2018, Customs related work-including fixation of brand rates, acceptance of B 17 Bond/LUT, EOU issues and duty free import at concessional rates-for taxpayers in the Chennai GST & Central Excise Zone will be handled by the notified Customs commissionerates (e.g., Chennai IV, Customs (Preventive) Tiruchirappalli, Customs (Preventive) Cochin, Customs (Preventive) Vijayawada) as mapped in the Annexure; GST, Central Excise and Service Tax functions remain with existing GST & Central Excise formations.

Customs duty changes and provisional levy: immediate tariff and procedural amendments take effect, altering import duties and processes
Immediate tariff and levy adjustments have been prescribed under notifications to implement Finance Bill, 2018 proposals, many effective from 1/2 February 2018 by declaration under the Provisional Collection of Taxes Act, 1931. The measures amend Basic Customs Duty chapter wise (increasing, reducing or exempting specified headings), introduce a Social Welfare Surcharge while abolishing Education Cess and SHE cess, impose a Road and Infrastructure Cess on petrol/diesel with offsetting excise adjustments, and propose extensive Customs Act amendments to modernise procedures (Advance Rulings, Customs Automated System, audit, controlled delivery, inward/outward processing, electronic cash ledger, and exchange of information).

Customs duty changes and new social surcharge announced, with concurrent procedural and tariff amendments taking immediate provisional effect.
Provisional notifications and Finance Bill provisions give immediate effect to extensive chapter wise changes in Basic Customs Duty, introduction of a Social Welfare Surcharge, imposition of a Road and Infrastructure Cess on motor spirit and diesel with concurrent excise adjustments, and numerous tariff increases or reductions across specified headings; concurrent amendments to the Customs Act expand enforcement reach, create provisions for inward/outward processing, advance rulings, Customs Automated System clearance, electronic cash ledger payments, audit and controlled delivery, and authorize reciprocal exchange of information and modern modes of service. The Finance Bill and notifications remain the authoritative legal texts.

Retrospective service tax exemptions announced converting certain pre transition liabilities and exempting specified government services.
Targeted service tax exemptions and retrospective adjustments announced in the Union Budget 2018 convert certain import integrated tax liabilities to integrated tax payments for cross border leased aircraft and exempt specified government linked services (naval group life insurance to Coast Guard personnel, GSTN services to governments, and the Government's share of profit petroleum as consideration for petroleum exploration/lease services) for defined pre transition periods; these measures take effect on enactment of the Finance Bill, 2018.

LUT and bond acceptance for zero-IGST exports must be made before the jurisdictional GST authority, not Customs.
LUT/Bond execution for exports without payment of IGST must be executed before the jurisdictional GST authorities: Rule 96A and Circular No. 8/8/2017-GST provide that the Commissioner having jurisdiction over the exporter's principal place of business shall accept the LUT or bond, and exporters may furnish it to either the Central or State tax authority until administrative allocation is implemented.

Electronic submission of digitally signed supporting documents required; phased mandatory adoption to streamline import clearance and document verification.
The e-SANCHIT facility requires authorized persons to upload digitally signed supporting documents to ICEGATE, obtain and use unique Image Reference Numbers (IRNs) when linking documents to Bills of Entry, and enable Customs officers to access electronic documents in ICES for assessment, queries and Post Clearance Compliance Verification, while certain documents still require hardcopy presentation though they too must be uploaded.

Annual return filing deadline under U.P. VAT extended for Forms 52, 52A and 52B due to trader difficulties.
The time limit for filing the annual return for the year 2016-17 in Forms 52, 52A and 52B under the U.P. VAT framework was extended in light of difficulties faced by traders during the of implementation of the tax system introduced from 1 July 2017. The filing date was finally extended up to 28 February 2018.

Filing suspension of Bills of Entry and Section 48 approvals temporarily halts electronic filing during budget directory updates.
Filing of Bills of Entry and Section 48 approvals in ICES will be suspended from 1700 hrs on 1 February 2018 for directory updation after the Budget; Shipping Bills will continue to be filed and processed, export duty/cess for SBS filed on or after 1 February will be collected manually if changes are announced before directory updates, processing of Bills filed before the cutoff will continue, and Service Centre data entry (document digitisation) will be stopped until updation is complete.

AEO programme amendments expand benefits and decentralize application processing while tightening solvency and certification requirements.
Amendments to the AEO programme decentralize application processing to jurisdictional Chief Commissioners with a copy to the AEO Programme Manager, designate the Commissioner, Directorate of International Customs as AEO Programme Manager, and expand the AEO Programme Team to include Directorate and zonal officers. The revisions clarify that eligible AEO exporters may apply for Advance Authorization on self declaration where norms are absent, specify solvency and non insolvency requirements across AEO tiers with corresponding auditor certificates, require publication and fixed time responses for legal compliance details, set differentiated certificate validity by tier, and mandate nomination of a Client Relationship Manager by zonal cells.

All Industry Rates of Duty Drawback amended to adjust rates and reclassify specified tariff items, affecting exporters and importers.
Amendments to All Industry Rates (AIRS) of Duty Drawback effective 25.01.2018 adjust AIRs and caps: increases for specified marine products, rubber articles, leather goods, wool yarns/fabrics, glass handicrafts, bicycles and certain man made textile nets; reductions for specified chemical entries; deletion of the polypropylene mats tariff entry with reclassification under an alternate tariff item while maintaining the existing rate/cap. Trade bodies and customs brokers are asked to publicize the changes and report difficulties to the Commissioner.

Paperless processing: e SANCHIT document uploads require unique Image Reference Numbers and link to Bill of Entry for customs clearance.
Authorized importers, exporters and customs brokers must upload digitally signed supporting documents to e SANCHIT via ICEGATE, obtain a unique Image Reference Number (IRN) for each upload, and furnish IRNs in the designated Supporting Docs table when submitting for Bill of Entry generation; documents may be uploaded and linked post BE by amendment or in response to Customs queries, while Customs will use electronic documents in ICES for assessment, PCCV and manifest closure, with certain originals still required for physical verification but also uploaded digitally.

Duty drawback rates amended raising caps for select goods, reducing others, and realigning tariff classifications.
Amendments adjust the All Industry Rates (AIRs) of Duty Drawback effective 25.01.2018 by increasing AIRs/caps for specified marine products, rubber articles, leather goods, wool yarns/fabrics, glass handicrafts, bicycles, and certain man made nets; reducing AIRs/caps for specified chemicals; and deleting tariff item 391802 so Polypropylene Mats are classifiable under tariff item 460101 with the existing rate/cap.

E Way Bill compliance requirement mandates prior electronic consignment data upload and e way bill generation before goods movement.
E Way Bill is a compliance mechanism requiring the person causing movement of goods to electronically upload specified consignment information and generate an E Way Bill on the GST portal prior to commencement of movement where the consignment exceeds the prescribed value threshold; the E Way Bill Rules commence on 01.02.2018.

Product description correction aligns MEIS Appendix 3B entry with applicable tariff classification, effective from the original notification date.
Corrigendum to Public Notice No. 02/2015-2020 amends the MEIS Appendix 3B Table 2 Entry No. 113 by replacing the existing description "Other Mussels Excl, Frsh/Chld" with "Other," effective from 01.04.2015, to align the entry with the ITC(HS) classification in force at the time of the original notification under powers conferred by paragraph 1.03 of the Foreign Trade Policy 2015-2020.