Applicability of All Industry Rates clarified: AIRS no longer apply for Brand Rate fixation in post GST era.
AIRS of duty drawback are not applicable for Brand Rate fixation in the post GST era because GST has subsumed Central Excise and service taxes and provides input tax credit; accordingly earlier circulars premised on excise exemptions do not apply. Duties not neutralized by GST may be claimed by exporters on an actual basis under Rules 6 and 7 of the Drawback Rules, 2017.

Labelling and packing in bonded warehouses permitted without special permission, subject to field officers' assessment of statutory compliance.
Labelling, packing and similar activities necessary to fulfil statutory compliance requirements are allowed in all Customs bonded warehouses without obtaining permission under Section 65 of the Customs Act; this position remains effective notwithstanding the Manufacture and Other Operations in Warehouse Regulations, 2019. The circular's scope extends beyond explicit examples to any activity required for statutory compliance, and field officers must evaluate and permit such activities without Section 65 permission.

Withdrawal of Customs Staff affects customs clearance at ICD Thar Dry Port; trade must clear consignments and arrange alternatives.
The custodian of ICD Thar Dry Port, Jodhpur failed to pay Cost Recovery Charges in advance on the required quarterly basis despite repeated requests and applicable Board guidance; accordingly Customs staff posted at the ICD will be withdrawn effective the date stated in the notice. Traders must promptly clear consignments in the pipeline and make alternative arrangements for future import/export handling. The notice underscores the custodian's obligation to deposit cost recovery charges in advance under the custodial and customs cost recovery framework to permit continuation of on site Customs services.

All Industry Rates no longer apply to brand rate duty drawback post GST; exporters must claim unrecovered duties on actual basis.
Pre GST Circulars permitting use of All Industry Rates for Brand Rate fixation rested on excise exemptions for certain inputs; post GST, with input tax credit/refund available, that premise no longer applies. Therefore those Circular provisions are not applicable to exports in the post GST regime, and any duties not otherwise neutralised may be claimed by exporters on an actual basis under the applicable Drawback Rules.

Entry Inwards timing: grant upon vessel reporting at pilot station to expedite unloading and commence operations promptly.
Entry Inwards will be granted when a vessel reports at the pilot station/when the pilot boards, based on an automatic message or e-mail from Port Control/Pilot Station or simultaneous intimation from shipping agents; the time recorded in the EDI system will be the time of arrival. The Boarding Officer shall maintain logs, grant Entry Inwards promptly on receipt of the information, and thereafter complete boarding formalities and take action on any mis-declaration; applicable rates and duties are governed by Section 15 of the Customs Act, 1962.

Classification of motor vehicle parts: ensure accurate descriptions and correct tariff classification to reduce assessment delays.
Importers of motor vehicle parts must provide precise item descriptions and correct tariff classification to facilitate customs assessment and reduce dwell time. Goods specifically meant for use as automobile parts and accessories should be classified under the tariff heading covering parts and accessories of motor vehicles; importers may include technical names and part numbers in brackets to clarify the nature of the goods and avoid misclassification and examination difficulties.

Composition taxpayer labeling must include prescribed phrases on bills and signboards or attract enforcement action.
Persons opting for the composition levy must print "COMPOSITION TAXABLE PERSON, NOT ELIGIBLE TO COLLECT TAX ON SUPPLIES" in bold capital letters on every bill of supply and display "COMPOSITION TAXABLE PERSON" in bold capital letters on a prominent notice or signboard at their principal and additional places of business. Failure to comply authorises the proper officer to initiate action under GST law and may attract penalty, fine or prosecution under the CGST Act and rules.

Monetary appeal thresholds limit departmental litigation, preventing filing below prescribed limits and mandating withdrawals and reporting.
Fixation of monetary limits prevents the Department from filing appeals in legacy Central Excise and Service Tax matters before CESTAT, High Courts and the Supreme Court where demands fall below prescribed thresholds. The instruction applies to pending cases; withdrawal follows existing practice and earlier terms, except that issues involving a substantial question of law will be contested regardless. Field formations must report withdrawal status monthly via Tables P and P-1 in the Monthly Performance Report and keep a separate register for Board perusal.

Refund of IGST on imports: specialized agencies entitled to refunds and customs formations must process claims accordingly.
Specialized agencies notified under the CGST framework are entitled to refund of IGST paid on imported goods used or intended for official use, based on notification-linked refund provisions and the parity principle under the Customs Tariff Act; customs field formations are directed to process such refunds and treat the direction as a standing order.

Full physical examination of exports to be tapered where prior inspections showed no irregularity, with RMCC oversight.
The Board will gradually relax the requirement for universal physical examination of consignments from risk-identified exporters where earlier examinations disclosed no irregularity. RMCC shall evaluate field feedback on past examinations, review and recalibrate risk assessments, insert suitable system alerts based on re-evaluated risk, and taper down the percentage of physical checks. The directions in this Public Notice shall operate as a Standing Order for officers and staff, and implementation difficulties must be reported to the issuing office.

Applicability of All Industry Rates suspended for Brand Rate fixation post GST; exporters must claim unneutralized duties on actual basis.
The pre GST allowance to use All Industry Rates for Brand Rate fixation no longer applies in the post GST regime because Central Excise and service tax on inputs have been subsumed into GST with input tax credit/refund. The specified portions of Circulars 83/2003 and 97/2003 are therefore inapplicable to post GST exports. Duties not refunded or neutralized under GST may be claimed on an actual basis under Rules 6 and 7 of the Drawback Rules, 2017; implementation is to be circulated to trade bodies and enforced as a Standing Order.

Supply exclusion for exhibition and consignment exports means re imports qualify under the residuary notification entry, not integrated tax payment.
Sending specified goods out of India for exhibition or on consignment basis is not a supply and therefore not a zero rated supply; no LUT/bond is required. Re imported goods originally exported for exhibition/consignment are not subject to the integrated tax payment condition in Sl. No. 1(d) of Notification No. 45/2017 since no IGST was payable at export, and should instead fall under the residuary entry at Sl. No. 5, subject to re import within six months of the delivery challan and absence of acceptance by consignee.

Sea cargo manifest amendments: revised filing timelines, registration and bond rules, transhipment forms and sealing requirements updated.
The 2019 amendments to the Sea Cargo Manifest and Transhipment Regulations revise definitions, registration and bond requirements, electronic filing and update windows for arrival and departure manifests, transhipment forms and sealing rules, carrier liability for outsourced functions and container detention charge limits, and add transitional provisions and new prescribed Forms and bond text for compliance from Gazette notification.

Baggage screening requirement: non-selected consignments must undergo complete X-ray screening or mandatory opening and examination.
All FCL baggage-only containers must be sent to Speedy CFS for examination; LCL consignments are examined by UB officers at the CFS where cargo lies except for specified remote yards whose LCL will be examined at the UB Centre on prior intimation. Consignments not selected by RMS for drive-through scanning at CSD JNCH must undergo complete X ray screening at Speedy CFS; packages that cannot be X rayed must be opened and physically examined. LCL baggage not scanned and destined for other CFSs will likewise be opened and examined.

Customs EDI system rollout deferred at specified land customs stations; new implementation date to be notified.
Deferral of the launch of the Indian Customs EDI System (ICES 1.5) at Karimganj Steamerghat & Ferry Station LCS, Moreh LCS, Muhurighat LCS, Agartala LCS and Srimantapur LCS is announced due to technical issues; the roll-out is postponed and a new implementation date will be intimated in due course.

Recovery of export benefits: re-imports require no-incentive certificate, Customs must verify and recover inadmissible credits.
Customs must ensure production of a no-incentive certificate from the Regional Authority of the Directorate General of Foreign Trade before clearing re-imported exported goods; where incentives were availed at export, Customs shall withhold clearance until compliance and coordinate with trade authorities to recover any inadmissible duty credit, and review past re-import cases for necessary recovery action.

All Industry Rates applicability revoked for Brand Rate fixation post GST; unrecovered duties claimable on actual basis.
Post GST, the premise for applying All Industry Rates (AIRS) to fix Brand Rate of duty drawback no longer exists because Central Excise and Service Tax on inputs are subsumed into GST with input tax credit/refund; paragraphs 3(a) and 3(b) of the earlier circulars are not applicable to post GST exports. Duties not neutralized may be claimed by exporters on an actual basis under Rules 6 and 7 of the Customs and Central Excise Duties Drawback Rules, 2017.

All Industry Rates applicability limited: Brand Rate calculation no longer uses AIRS post GST; exporters must claim duties on actual basis.
The notice clarifies that pre GST use of All Industry Rates for determining Brand Rate of duty drawback relied on inputs being exempt from Central Excise; since GST subsumed those levies and permits input tax credit/refund, that premise no longer exists and the earlier circular paragraphs are not applicable post GST. Exporters may claim unrecovered duties under the Duty Drawback scheme on an actual basis pursuant to Rules 6 and 7 of the Drawback Rules, 2017, and should report implementation difficulties to the Assistant/Deputy Commissioner (DBK).

No-incentive certificate requirement: importers must produce proof before clearance to enable recovery of export incentives.
Customs must ensure production of a no-incentive certificate from the Regional Authority of DGFT before clearance of re-imported goods, placing the onus on the importer to prove that export incentive or duty-credit benefits have been refunded or adjusted; field formations must review past re-imports, coordinate with DGFT to recover inadmissible incentives, issue standing orders and trade notices, and report compliance to the Drawback Division.

Authorized Economic Operator programme consolidated into multi-tier AEO regime offering staged trade facilitation and compliance-based benefits.
The document merges ACP and earlier AEO schemes into a unified multi-tier AEO programme (AEO-T1, AEO-T2, AEO-T3; AEO-LO for other operators) that grants staged facilitation-DPD/DPE, deferred duty payment, paperless declarations, prioritized examinations/refunds, faster drawback, mutual recognition and partner-agency recognition-subject to eligibility on legal compliance, record-keeping, financial solvency and detailed safety and security requirements; applies MSME-friendly thresholds (25 documents), prescribes application annexures, physical verification for higher tiers, transition rules for existing ACP/AEO holders, validity/renewal periods, risk-based audits, and administrative suspension/downgrade/revocation mechanisms.