Electronic container sealing requirements require vendors to certify international standards compliance and link seal IDs to exporter records for customs
Vendors of RFID tamper proof one time bolt container seals must submit self attested manufacturer certifications evidencing ISO 17712:2013 compliance to the Director (Customs), CBEC before sales; provide vendor manufacturer link documentation and update CBEC on any manufacturer change. Approved vendors will be listed on the Board's website. Vendors must implement web applications with prescribed data elements, transmit specified feeds to customs, capture Tag Identification (TID) numbers, and link each TID to the exporter's IEC so port/ICD readers and software can validate seal identity.

Drawback claim queries: pending claims processed at zero drawback rate unless exporters submit documentary replies by deadline.
Exporters must retrieve EDI-raised queries from the service centre, submit documentary replies and BRCs within the prescribed deadline; failure to submit replies will result in processing of claims at a zero drawback rate, while exporters with genuine reasons may file a supplementary claim on production of documentary evidence within six months of the notice.

Appointment of Custodian under Section-45 and HCCAR secures regulated handling of import and export cargo at the designated terminal.
M/S APM Terminals India Pvt. Ltd. is appointed as the authorised custodian at Bhambholi to receive, unload and load imported and export cargo until such cargo is cleared for home consumption, exported, warehoused or transhipped under the Customs Act and the Handling of Cargo in Customs Area Regulations; the implementing notification is available on the customs website and trade parties should report any difficulties to the Commissioner of Customs.

Customs area approval establishes the proper place and operational limits for an inland container depot operator.
Approval designates the proper place for loading and unloading and specifies the limits of the Customs area in the Inland Container Depot operated by M/S APM Terminals Pvt. Ltd. in Village Bhambholi, Taluka Khed, District Pune, issued under Section 8(a) and 8(b) of the Customs Act, 1962; the notification is available on the Customs website and stakeholders may report difficulties to the Commissioner of Customs, Pune.

Electronic sealing for export containers: certified RFID seals required with vendor registration and TID verification at ports.
Vendors offering RFID Tamper Proof One Time Bolt container seals must submit self attested manufacturer certificates evidencing compliance with international high security seal standards and a link document; compliant vendor names will be published on the Customs Board website. Vendors must capture Tag Identification numbers, link seals to the exporter's Importer Exporter Code at sale, and ensure web applications include prescribed data elements and provide feeds to customs for TID verification at ports and ICDs.

Helpdesk for Taxpayer Services assists on tax liability and filing of Bills of Entry and Shipping Bills for importers and brokers.
A Helpdesk for Taxpayer Services at Chennai VII Commissionerate assists importers and brokers with tax liability queries and filing of Bills of Entry and Shipping Bills; the Sevottam Helpdesk on the Ground Floor will direct users to Nodal Officer Mr. Ram Kumar in the Appraising Main Section, with contact details provided, and trade is advised to check CBEC and Commissionerate websites for format and code changes before approaching the helpdesk.

Eligibility for LUT expanded to qualifying exporters; procedural, documentation, jurisdictional and bank guarantee clarifications provided under GST.
Clarifies eligibility, submission form, timelines and supporting documentation for furnishing a Letter of Undertaking (LUT) in lieu of a bond for zero rated exports under GST: registered persons meeting specified foreign inward remittance thresholds or qualifying as status holders may use LUTs on letterhead; LUTs/bonds must be processed within three working days; self declaration and specified documents accepted absent contradictory evidence; CT 1 has no relevance under GST; supplies to EOUs are taxable like other supplies; bank guarantees may be waived in appropriate cases and jurisdictional officers over principal place of business shall accept LUT/bond.

System-generated Shipping Bill: signature and stamp of the Let Export Order officer are no longer required on final print-outs.
Final print-outs of Shipping Bills generated by the Customs EDI system after issuance of Let Export Order (LEO) are system-generated documents bearing the name and SSO ID of the officer who granted LEO; therefore, the signature and stamp of the LEO officer are not required on the final Shipping Bill print-out.

Valuation of second-hand machinery: empanelled local engineers may conduct inspection and appraisement when overseas reports are absent.
Amendment updates empanelled agencies for valuation of second-hand machinery at Tuticorin, naming three recognised chartered engineer firms (with addresses and recognition validity) to be contacted for inspection and appraisement reports; where no overseas inspection report is procured by the importer, these notified agencies may be engaged, with reference to the HBOP appendix framework and procedural handbook provisions.

Self sealing permission: exporters in four districts must apply at Ongole Export Facilitation Division under prescribed procedure.
The Public Notice reallocates Export Facilitation Centres for Chittoor, Kadapa, Kurnool and Ananthapur Districts to the Customs Preventive Division, Ongole, which will act as the Export Facilitation Division and receive applications for one time self sealing permission; exporters must submit applications and follow the procedure specified in the Trade Facilitation Circular to the Assistant Commissioner of Customs, Export Facilitation Division, Ongole at the provided contact points.

Customs Chennai Zone reorganizes commissionerates with jurisdictional allocations effective 01.11.2017 for import, export, air cargo, preventive, audit, appeals.
Reorganization of the Customs Chennai Zone establishes distinct commissionerates-Airport, Import, Preventive, Export, Air Cargo, General, Audit (all India) and Appeals (air and sea)-with specified operational functions and centralized cells (legal, refunds, review, TRC/RRU, IAD CRA, appraising, HAC, CAU/adjudication, Sevottam, RTI) allocated to each commissionerate; the arrangement is effective 01.11.2017 and supersedes earlier public notices and standing orders.

Customs Broker licence requires passing a written exam (19 Jan 2018) and an oral test plus prescribed eligibility and documents.
The Customs Broker Licensing Regulations, 2013 require candidates to pass a written examination (scheduled for 19 January 2018) and a subsequent oral test to obtain a Customs Broker Licence. Eligibility under Regulation 5 includes citizenship, mental soundness, no insolvency or disqualifying criminal/penal history, specified educational/professional qualifications or G-Card experience, and proof of financial viability of at least five lakh rupees. Applications in Form A with prescribed documents must be submitted within the notified period; incomplete, late or incorrect submissions will be rejected.

Re-organisation of Customs formations: implementation date substituted to 1st November, stakeholders asked to note and circulate the change.
The Hyderabad Zone substitutes "15th September, 2017" with "1st November, 2017" in paragraph 3 of Public Notice No. 01/2017 under Notification No. 86/2017 Customs (NT), updating the commencement date for the re organisation of Customs formations and requesting circulation of the revised notice to trade associations and internal offices for information and guidance.

Exporters: update invalid bank account details in Customs EDI to enable ROSL disbursal via PFMS.
Exporters with IECs listed for invalid bank accounts must have banks reactivate/validate those accounts and update the records in the Customs EDI System; DBK (EDI) officials will assist. Once EDI data is updated, DG (Systems) will transmit details to the PFMS for validation and disbursal of pending ROSL amounts.

Late presentation charges: discretion to waive when electronic filing delays result from system or connectivity failures.
The amendments impose late presentation charges for delayed Bills of Entry, but the Board clarifies importers must not be penalised for delays caused by ICEGATE or other system faults. Payment of charges is subject to a proper officer being satisfied that there is no sufficient cause for delay; jurisdictional Additional or Joint Commissioners should judiciously exercise discretion to grant relief in bona fide cases and prevent undue hardship, with implementation difficulties to be reported to the issuing office.

Shipping Bill copy procedure: Customs will provide both Customs and Exporter copies; exporter gives Customs copy to shipping line.
Customs will not retain the Customs copy at the time of LEO; both the Customs copy and the Exporter copy will be issued to the exporter. The exporter shall hand the Customs copy to the shipping line for submission with the Export General Manifest and retain the Exporter copy for record, audit and future reference. Export clearance details including LEO remain accessible in the EDI system and Shipping Bill data is integrated with EDPMS, with digitally signed copies provided to DGFT.

Eligibility for Letter of Undertaking clarified: exporters meeting prescribed foreign remittance thresholds may furnish LUT instead of bond.
Clarification sets eligibility and procedural rules for furnishing a Letter of Undertaking (LUT) or bond for zero-rated GST exports: exporters meeting prescribed foreign inward remittance thresholds in the prior year (with a minimum absolute floor) may use LUTs; status holders qualify regardless. LUTs require letterhead signature, jurisdictional acceptance within three working days, and self-declarations are acceptable unless contradicted. Merchant purchases under CT-1 do not exempt GST; supplies to EOUs follow general tax treatment; bank guarantees may be waived liberally by the Commissioner in defined situations. The instructions apply from the stated operative date.

Export compliance: Bond or LUT governs export without integrated tax, with running bond option and commissioner-set guarantees.
Exports without payment of integrated tax require furnishing FORM GST RFD-11 as a bond or LUT; eligible exporters may use LUT while others must submit a bond on non-judicial stamp paper. Bonds may be running bonds covering estimated tax liability; exporters must keep outstanding liabilities within the bond amount and furnish fresh bonds if liabilities exceed it. Jurisdictional Commissioners decide bank guarantee requirements-dispensing with guarantees for good track records-and the bank guarantee should normally not exceed fifteen percent. LUTs are valid for twelve months and noncompliance may trigger bond requirement. Bonds/LUTs are accepted by the Deputy/Assistant Commissioner having jurisdiction over the principal place of business, with temporary acceptance by Central or State Tax Authorities as administratively required.

IGST refund on exported goods: shipping bill deemed refund claim once EGM and valid GSTR-3/GSTR-3B are filed.
A shipping bill is deemed an application for IGST refund under Rule 96 once the Export General Manifest is filed and a valid GSTR-3 or GSTR-3B return is submitted; Customs will process the claim and electronically credit the refund to the exporter's bank account on record. Accurate EGM filing and matching of Table 6A of GSTR-1 with Customs records are required. Refunds will be credited to the account registered with Customs (PFMS validation required) and withheld if export violates Customs Act provisions.

Indian Customs EDI (ICES 1.5) launch enables electronic filing and automated processing of import and export declarations.
Launch of ICES 1.5 enables electronic filing and automated online processing of Bills of Entry and Shipping Bills at Karwar and Mangalore sites, subject to registration of IE Codes, Customs Brokers and carriers, adherence to prescribed currency/unit/country/port codes, and prescribed service centre and ICEGATE remote procedures. ICES validates data, computes duties using maintained directories and exchange rates, routes declarations to Appraising Groups, supports RMS risk routing, electronic queries/amendments, concurrent audit, bond/license ledgering with automatic debits/credits, and e payment and electronic delivery order transmission for clearance and out of charge.