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.