Export Facilitation Centres corrected address and terminology for one time self sealing permission; replaces Export Promotion Divisions wording.
The corrigendum corrects the address for the Export Facilitation Division and Centre in Visakhapatnam to Savitha Edifice, Waltair Uplands with specified phone/fax and email contacts, replaces the term "Export Promotion Divisions" with "Export Facilitation Divisions", and corrects the Board circular reference to Circular No.26/2017 to ensure accurate processing of one time self sealing permissions under the Customs circular framework.

24x7 customs clearance expansion: MOT charges not payable at designated round the clock ports, collection dispensed immediately.
The Board clarified that under the amended Customs (Fees for Rendering Services by the Customs Officers) Regulations, 1998, services provided by customs officers at 24x7 customs ports and airports are not subject to MOT charges. Accordingly, collection of MOT charges at the named ports under the Chennai Customs commissionerate is dispensed with immediately; trade stakeholders may report any implementation difficulties to the office.

EPCG/DEEC import compliance: require registration and bond-debit details before filing bill of entry, otherwise mandate warehousing and ex-bond clearance later.
Imports under the EPCG and DEEC schemes must be filed only when complete registration and bond-debit details are available; otherwise the bill of entry must be filed as for warehousing and goods bonded. When the requisite registration/bond-debit particulars are later available, goods may be cleared under the DEEC/EPCG licence by filing an ex-bond bill of entry. Any implementation difficulties should be reported to the Additional Commissioner in charge of DEEC/EPCG schemes.

Export container self-sealing procedures require exporter registration, RFID e-seals, prior intimation and risk-based inspections.
Self-sealing permission allows exporters to stuff and seal containers at approved premises after notifying the jurisdictional customs division, submitting prescribed documents and authorised signatory details, and passing a premises viability inspection; permission is granted by the Principal Commissioner/Commissioner and is valid across customs stations unless withdrawn for non-compliance.

Refund procedure for double customs duty: claims processed after PAO delay using alternate verifications; recovery may follow.
Refund claims for double-payment of Customs Duty must be verified via PAO/e-PAO confirmation, ICEGATE challan enquiry, ICES transaction data, and bank confirmation. If PAO/e-PAO verification is not received within 15 days, the Deputy/Asst. Commissioner will proceed using the other verifications and record evidence. Subsequent PAO/e-PAO findings of mis declaration will prompt recovery and other legal action. The Public Notice makes these procedures a standing order and provides Centralized Refund Section contact points.

Self-declaration for higher drawback rates allowed, enabling exporters to claim elevated drawback without GST officer certification.
Amendments to Notification 131/2016-Cus (N.T.) dispense with the GST officer certificate and permit exporters to claim higher drawback rates based on a self-declaration in the prescribed format; the EDI shipping bill will include this format and exporters may file a consolidated declaration for multiple shipping bills. Exports cleared before the operative date but without export orders remain outside GST and continue under the prior declaration/certificate regime specified in Note and Condition 12.

Self-declaration for higher drawback rate now allows exporters to claim revised drawback without a GST officer certificate.
The requirement for a GST officer's certificate to claim higher drawback has been removed; exporters may claim the higher rate on the basis of a prescribed self-declaration (format to be included in the EDI Shipping Bill) and may submit a consolidated declaration for past shipping bills governed by the revised Note and Condition 12A. Goods cleared before the effective date but without let export order before that date remain subject to the earlier Note and Condition 12 procedure, including the Central Excise officer certificate where applicable.

Customs jurisdiction extended to entire Telangana, new Export Promotion Division created to centralise customs functions and aid trade facilitation.
The Hyderabad Customs Commissionerate's customs jurisdiction is extended to the whole of Telangana effective 15 September 2017; it will be headed by a Principal Commissioner and include specified ICDs, CFSs, the Air Cargo Complex, airport facilities, BATCO-RCM, Foreign Post Office and a newly created Export Promotion Division (EPD). The EPD, led by a Deputy/Assistant Commissioner at the ICD Moosapet, will have statewide jurisdiction over assigned customs work and contain three Export Promotion Circles (Hyderabad, Muthangi, Thimmapur) with defined district responsibilities.

Electronic sealing for exports: exporters must declare e-seal serials and procure RFID seals, enabling customs verification.
Exporters under supervised factory stuffing and AEOs are entitled to self-sealing using vendor-procured RFID tamper-proof one-time-bolt seals with unique serials that must be declared at shipping; vendors must certify ISO conformity, submit seal series to customs units, provide immutable web/mobile-tagged sealing data linked to IEC and shipping bill details, supply reader-scanners at ports/ICDs, transmit data to Risk Management Division and integrate with customs systems, while tamper indications will prompt mandatory customs examination.

Drawback self-declaration permitted for claiming higher drawback rates, replacing GST officer certificate and subject to audit verification.
Exporters may claim higher All Industry Rates of duty drawback for exports made during the GST transition by submitting a prescribed self-declaration that they have not availed input tax credit or refund; this replaces the requirement for a GST officer certificate and applies retrospectively to exports from the start of the transition period. Exports cleared before the transition but with let export order after its start remain subject to prior Note and Condition 12. Customs formations must prioritize claims and perform audit verifications to prevent double neutralisation of taxes.

All Industry Rates drawback: exporters claiming higher AIRs may avail facility by furnishing prescribed self-declaration.
Exporters who filed shipping bills between 01.07.2017 and 26.07.2017 claiming higher All Industry Rates (AIRs) under the Duty Drawback Scheme may obtain release at those higher rates by furnishing the prescribed Self-Declaration to the Deputy/Assistant Commissioner (Drawback) in person or by email to [email protected].

Signature requirement for bills of entry removed as print-outs are computer-generated and customs officers will not sign them.
Duplicate and triplicate bills of entry are produced by the Customs EDI System after Out Of Charge; these computer generated print outs are not mandatorily required to bear Customs officials' signatures, and officers' signatures will not be appended to out of charged bills of entry.

Manual Let Export Order permitted when EDI connectivity fails, allowing manual clearance after required physical examination is recorded.
Manual issuance of Let Export Order is authorised where the EDI system or tele-link to Container Freight Stations is non functional for at least one continuous hour, provided goods have been physically examined per examination orders and the examination report is recorded on the hard copy Shipping Bill and its photocopy. The Assistant/Deputy Commissioner (Export) may permit manual LEO after confirmation of outage by the System Manager/AC (EDI). The superintendent retains the original, issues manual LEO on copies, and must feed examination reports into the EDI when restored.

Manual Out of Charge procedure allows physical clearance during EDI outages when inspection confirms goods fit for release.
Manual out of charge is permitted when EDI connectivity between CFS and the main server is non functional for a continuous minimum period and goods have been examined and found fit for release. The Assistant/Deputy Commissioner (Docks), after consulting the System Manager/AC (EDI), authorises manual out of charge and records each instance in a dedicated register. The shed Superintendent records examination reports on the hard copy and photocopy of the Bill of Entry, retains the original, permits delivery on the photocopy, and uploads the reports into EDI once connectivity is restored.

No signature requirement for LEO officer; final shipping bill printouts are system generated and valid henceforth.
Final print outs of Shipping Bills produced after grant of Let Export Order (LEO) are system generated and display the name and SSO ID of the officer who gave LEO; therefore, the physical signature and stamp of the LEO officer are not required on the final Shipping Bill print out, and this practice is effective henceforth, with operational queries to be directed to the issuing office.

Electronic sealing for containers requires exporters to use certified RFID one-time seals and upload immutable seal data before dispatch.
Implementation of an electronic sealing regime requires exporters opting for self-sealing to procure prescribed RFID one-time-bolt seals, declare the physical serial number when filing the shipping bill or before dispatch, and upload non-editable seal metadata (including IEC, shipping bill details, e-seal number, sealing date/time, destination Customs station, container and trailer identifiers) via a vendor web/mobile application. Vendors must certify conformity, transmit data to RMD and destination ports/ICDs, provide reader-scanner capability at ports/ICDs at their cost, and integrate their data retrieval servers with ICEGATE; Customs will verify seals and examine tampered seals.

Goods registration timings: Export docks to register shipping bills; inspections in two rounds and LEOs issued after examination.
Goods registration and export examination at Export Docks must follow prescribed daily registration hours and two inspection rounds, with Let Export Orders issued only after feeding of examination reports; stuffing reports must be entered the same day or, if done late, by the next morning, and supervisory officers must monitor compliance.

Electronic self-sealing for exporters requires ISO compliant RFID one time seals and immutable shipment data transmission to customs.
Exporters eligible for self-sealing must declare the RFID e-seal physical serial number at filing, procure ISO compliant one time bolt RFID seals from certified vendors, and tag immutable shipment data via the vendor's web/mobile application. Vendors must self certify ISO conformance, submit certifications and seal series to customs risk and ports, transmit seal and shipment data to customs and destination ports/ICDs, provide reader scanners at ports/ICDs at their cost, and integrate their data servers with the customs gateway. Customs will verify seal integrity and conduct mandatory examination if tampering is detected.

Indian Customs EDI (ICES 1.5) at ICD Madho Singh enables electronic filing and automated processing of import and export clearances.
ICES 1.5 is launched at ICD Madhosingh to enable centralized electronic filing and automated processing of import Bills of Entry and export Shipping Bills. The system requires preregistration of IE Codes, customs brokers, shipping lines and DGFT licences; supports data entry via service centres or remote ICEGATE filing with digital signatures; assigns B/E/SB numbers on submission; performs automated validation, appraisal (including RMS facilitation), audit, and generates assessed copies and TR 6 challans; mandates bond/licence registration and centralized ledgers for DEPB/EPCG/other schemes; and requires duty payment (including e payment) through the designated bank prior to out of charge.

Late presentation charges should not apply where ICEGATE failures cause delay; officers must grant relief in bona fide cases.
Clarification addresses late presentation charges under section 46 where ICEGATE technical failures prevent timely filing of Bills of Entry. The Board states importers should not be penalised for system-caused delay and that levy of charges depends on existence of sufficient cause to the satisfaction of the proper officer. Additional/Joint Commissioners must judiciously exercise discretion to grant relief in bona fide cases and Chief Commissioners should issue standing orders to identify non attributable delays and prevent undue hardship.