End Use Certificate procedure for imported goods shifts to jurisdictional customs officers under the amended concessional duty rules. Imported goods under the concessional duty regime require an End Use Certificate to be handled by the jurisdictional Deputy Commissioner of Customs or Assistant Commissioner of Customs under the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017. Notification No. 2/2021-Customs amended Notification No. 50/2017-Customs by substituting customs officers for earlier Central Tax or State Tax officers in specified entries and directing the jurisdictional customs officer to complete any pending action for earlier imports.