Customs valuation rules: definition of place of importation narrows includible costs and excludes domestic transhipment charges.
Notification No. 91/2017 defines place of importation as the customs station where goods are cleared or warehoused and provides that costs incurred up to that place are relevant for transaction value. Loading, unloading and handling charges at delivery to the place of importation shall not be added to CIF; only charges to deliver goods to the place of importation are includible consistent with WTO Article 8. Provisos clarify computation of freight and insurance when only cumulative FOB-plus values are known. Transhipment costs within India are excluded from the transaction value to ensure uniform treatment across modes.

Hazardous waste import controls require MEFCC permission and DGFT/DIPP authorization before used tyres are shipped to India.
Imports of used tyres and related rubber waste are restricted and require prior permission from the Ministry of Environment, Forest and Climate Change and licensing/authorization by the Directorate General of Foreign Trade or Department of Industrial Policy & Promotion; second hand goods (except capital goods) are restricted under the Foreign Trade Policy and need specific authorisation. Shipping lines and agents must ensure requisite permissions and licenses are submitted before loading consignments bound for India, with noncompliance attracting action under customs and other laws, and these directions serve as a standing order.

Direct Port Delivery procedure: No Use Bond and RFCL sampling required before fertilizer consignments receive out of charge.
Prescribes a controlled DPD clearance process for fertilizer consignments: importers must submit a No Use Bond and may repack pending RFCL testing; assessing officers provisionally assess, require RFCL sampling before clearance and verify FCO compliance; importers must use CFS DPD mode, give advance intimation with CFS stacking code, and obtain OOC from the RMS Facilitation Centre which will release containers based on the No Use Bond and valid FCO certificate while CFS gate officers ensure RFCL sampling endorsement.

Amendment of shipping bills after LEO but before shipment must be processed by docks officers under prescribed guidelines.
Requests to amend or convert shipping bills received after issuance of the Let Export Order but before shipment must be handled by Docks officers following the guidelines in Para 2 A.A and 2A.2 of the referenced public notice; difficulties are to be reported to the Deputy/Assistant Commissioner, and the directions constitute a standing order for officers and staff.

Endorsement on shipping bills dispensed for containerized cargo as EGM serves as proof; bulk cargo still requires endorsement
The Commissioner of Customs, Cochin, dispensed with the requirement of endorsement on the shipping bill for containerised cargo because the Export General Manifest (EGM) constitutes sufficient proof of export, following ICTT Vallarpadom operations and Board Circular No.56/2016; endorsement remains necessary for bulk cargo, and stakeholders should report implementation difficulties to the Additional Commissioner.

Empanelment of chartered engineers for valuation of second hand machinery; applications, verification, and performance reporting required.
Invitation for empanelment of chartered engineers to value second hand imported/exported machinery within the New Custom House jurisdiction; applicants must submit prescribed proforma with self attested professional credentials and experience proofs. Applications will be scrutinized by Customs and referred to the Institute of Engineers (India) for eligibility verification; empanelment will be finalized on receipt of recommendations. Empanelled engineers will be published and must submit prescribed half yearly Self Appraisal Reports to assess continued fitness for the panel.

Self-sealing procedure for exporters enables approval-based factory stuffing with e-seals and risk-based customs verification and intimation.
Establishes a trust based self sealing procedure replacing supervised sealing: exporters must notify the Superintendent (SSP), be GST registrants (subject to DGFT status holder exception), and submit IEC, GSTIN, premises ownership/lease, company profile, two year shipping history and authorised signatory details with identity and bank signature verification. SSP/Inspector inspects premises and reports within 48 hours; the Principal Commissioner may grant permission valid across customs stations. Exporters must intimate planned stuffing one day ahead, present self sealed containers with prescribed documents for seal verification and LEO, and comply with risk based examination; non compliance may lead to withdrawal of permission.

IGST refund on exports requires correct EGM and valid GST returns for electronic credit to the registered bank account.
Under Rule 96, a shipping bill is deemed an application for refund of integrated tax once a correct Export General Manifest and a valid GSTR-3 or GSTR-3B return are filed; Customs will match shipping bill data with Table 6A of GSTR-1 and electronically credit the refund to the bank account on record, subject to PFMS validation, while refunds are to be withheld for exports in violation of Customs law.

Courier Shipping Bill CSB V permits exporters with IEC to export e commerce and low value commercial consignments via designated Air Cargo Complex.
Exporters with a valid Import Export Code may export e commerce goods listed under the Foreign Trade Policy appendix and other low value commercial consignments via the Ahmedabad Air Cargo Complex by filing the prescribed Courier Shipping Bill CSB V; authorised couriers must follow existing noting and clearance procedures applicable to CSB I and CSB II, and report any implementation difficulties to the department.

Drawback All Industry Rates change: exporters and importers must follow Board Circular guidance and report implementation issues.
Changes to the All Industry Rates (ARS) of Drawback 2017 are notified by reference to Board Circular No. 38/2017 Cus dated 22.09.2017; exporters, importers and customs brokers must follow the Circular's guidance in claiming duty drawback and report any implementation difficulties to the department.

Electronic sealing: RFID ISO compliant container seals required for self sealing with vendor certification and data integration obligations.
Requires exporters using the self sealing procedure to employ RFID Tamper Proof One Time Bolt container seals compliant with ISO 17712:2013; vendors must submit self attested ISO certificates and manufacturer link documentation to the Director (Customs), CBEC prior to sales, capture Tag Identification (TID) numbers and link exporter IEC codes at sale, incorporate prescribed data elements in web applications, and provide data feeds to customs in specified formats to enable integration with customs stations and the RMD.

GST implementation in customs: around the clock helpdesk established to assist trade with procedural and technical queries.
An around the clock helpdesk at the Air Cargo Complex is established to assist importers, exporters, customs brokers and trade members with GST roll out in Customs, covering Bill of Entry issues, shipping bill and GSTIN identification, export invoice/item queries, changes in drawback declarations, transitory provisions for bills of entry, levy and collection of IGST and other cesses, IGST rates, and miscellaneous procedural or technical matters; a team of named officials and ICEGATE channels are designated as 24x7 points of contact.

Parcels detained at Mumbai PAS since 2003 face adjudication and proposed confiscation; importers must show cause.
Proceedings initiated for ~5,122 parcels detained at PAS Mumbai (2003-31.03.2017); 4,975 parcels listed as prima facie liable for confiscation under section 111 Customs Act on grounds including obscene material, items requiring WPC licence, expired medicines (Form 12B), and arms/ammunition. Importers face penalty under section 112(a). Importers named in the annexure must show cause in writing or by personal appearance before the Assistant/Deputy Commissioner, PAS, Ballard Estate, Mumbai within 15 days; annexures are uploaded online and PAS contact details provided.

Extension of review periods: Board requires timely, complete proposals and stated deadlines to permit committee constitution or extension.
The Board directs that complete proposals for constitution or reconstitution of Review Committees and any requests for extension of the review period must be submitted at least 21 days before the review deadline, that the last date for review be prominently indicated, and that suggestions for the committee composition be provided, to ensure timely issuance of Board orders and procedural compliance.

Late charges waiver permitted when delay due to system failures, subject to proper officer satisfaction and evidentiary proof.
Proper Officers may waive late charges for delayed Bills of Entry where delay is not attributable to the importer and there is sufficient cause, notably system failures. Applicants must submit evidence of filing attempts via ICEGATE-Job Numbers, screenshots or messages showing no ICES acknowledgement-and each request will be adjudicated on merits by the Additional or Joint Commissioner of Customs.

Import of articles of food requires an FSSAI import licence or prescribed Form based declaration for specified exemptions.
Imports of articles of food require a mandatory import licence from the Central Licensing Authority and prior registration in the Food Import Clearance System; exemptions under Regulation 7 (personal use, R&D, 100% export/re export, trade fair display, sports events) require submission of prescribed declarations (Forms 7-11) to the proper officer before Out of Charge, certification of purpose and quantities, and obligations to re export or destroy unused items, with importers liable for any contraventions.

Document verification: mandate to authenticate SEZ unit BOE and Shipping Bills via QR code or SEZ Online EDI status before processing.
All Bills of Entry and Shipping Bills generated on SEZ Online must be authenticated before processing either by scanning the QR code on the printed document using the 'SEZ India' mobile app to display transaction details, or by entering the unique Request ID in the SEZ Online "EDI Status for BE/SB" to retrieve the transaction summary including Request ID, assessment date, BE/SB number and date, SEZ Port Code and Custom House Code.

Electronic sealing for export containers: vendors must certify seals to ISO standard and meet data and reader integration requirements.
Vendors of RFID tamper proof one time bolt container seals must submit self attested manufacturer certificates demonstrating compliance with ISO high security seal standards to the Director (Customs), CBEC; approved vendors will be listed on the Board's website. Vendors must provide manufacturer linkage documentation, notify CBEC on supplier changes, incorporate prescribed data elements in web applications, capture Tag Identification (TID) and link exporter IEC at sale, and supply port/ICD reader availability information to enable customs integration.

Extended operational day for customs assessing groups enables trade facilitation and prevents cargo accumulation by allowing additional clearances.
All assessing groups and docks at Jawaharlal Nehru Custom House under NS I through V, including CEAC and the RMS Facilitation Cell, will operate on 30.09.2017 as an extended weekend working day. Importers, exporters, customs brokers and other stakeholders engaged in processing and clearance are directed to avail this facility for assessment and clearance of import and export cargo to facilitate trade and avoid cargo accumulation at ports and CFSs.

IGST refund validation: exporters must validate bank accounts in PFMS to enable refunds and avoid account changes.
IGST export refunds are treated as filed via the shipping bill once the Export General Manifest is filed and a valid Form GSTR-3 return is furnished. Exporters must validate bank accounts in the Public Financial Management System (PFMS); closed or non-validated accounts cannot receive sanctioned refunds. The customs house has published a list of such accounts and advises exporters to update and avoid changing validated account details during the current financial year.