Single Window Interface for Trade extended to enable online WCCB NOC referrals and ICES role mapping for exports.
Extension of the Single Window Interface for Trade export referrals to the Wild Life Crime Control Bureau requires online referral of shipping bills for WCCB No Objection Certificates for CITES/wildlife items at all Customs EDI locations; mapping to WCCB offices follows the import model, ICES Local System Managers must map roles to WCCB officers using the SW NOC module, and implementation follows the DC (Systems) user manual with operational difficulties to be reported to the Department.

Provisional release of seized goods requires a bond and security, with exceptions for prohibited or non compliant imports.
Provisional release of seized imported goods may be granted at the adjudicating authority's discretion upon the owner's request, conditional on execution of a bond for the full or estimated value and provision of additional security (bank guarantee or deposit) covering estimated duty, potential fines in lieu of confiscation and applicable penalties. Release is precluded for prohibited goods, goods failing statutory compliance, items specified under Section 123, or where release would be against public interest; authorities must record reasons in writing and may adjust security amounts based on the nature of the case. Bank guarantees must remain valid until final adjudication or be credited to government on non-renewal.

Rebate of State Levies continuation allows exporters to claim restored pre GST ROSL rates with revised undertaking required.
Pre GST Rebate of State Levies (ROSL) rates for garments and textile made ups are restored for a three month transition period and are claimable on the basis of a revised undertaking. The revised undertaking format is incorporated into the EDI shipping bill from 05.08.2017; exporters for shipments dated 01.07.2017-04.08.2017 must submit a manual undertaking (single undertaking may cover multiple shipping bills). EDI will apply MOT notified ROSL rates at scroll generation irrespective of shipping bill figures, and no separate claim is necessary.

Cancellation of BG/LUT bonds: listed advance licence holders must submit Annexure A documents for export verification by deadline.
Licence holders listed for verification must furnish documents specified in Annexure A of Public Notice No. 11/2011 to the DEEC Monitoring Cell, 7th Floor, JNCH, Nhava-Sheva on or before the stated deadline for verification of exports and consequent cancellation of Bank Guarantee/LUT; categories include selected verification cases, deemed-export verifications, DGFT-prescribed verifications, and cases accepted without verification.

Eligibility for LUT extended to qualifying exporters, enabling export zero-rating where remittance and documentation conditions are met.
Eligibility for furnishing a Letter of Undertaking (LUT) is extended to all registered suppliers meeting prescribed foreign inward remittance thresholds or qualifying as status holders. LUTs are submitted on letterhead with authorised signature, processed on priority and accepted within three working days when complete. Purchases by merchant exporters from manufacturers are taxable under GST; supplies to EOUs are taxable while EOUs obtain zero rating only for exports. Documents and self-declarations proving LUT eligibility will be accepted absent contrary evidence, subject to post-facto verification.

Export container self-sealing procedure allows registered exporters to self-seal containers subject to authorization, intimation, electronic seals and risk-based inspection.
Exporters registered under GST may apply for one time, cross station self sealing permission by submitting Annexure A and B, IEC/GSTIN and premises proof, undergoing an on site viability inspection, and receiving Principal/Commissioner approval; for each shipment they must intimate stuffing three days ahead, affix declared tamper proof electronic (or interim bottle) seals with seal data in the Shipping Bill, carry prescribed export documents and Annexure C, and remain subject to risk based examination and seal verification.

Drawback inclusion of integrated tax and compensation cess requires GST officer certification to prevent dual benefit on re-exports.
Drawback on re-exported imports includes refund of integrated tax and compensation cess alongside basic customs duty, following amendment to the Re-export Rules to extend drawback to these levies. Sanction of drawback requires a certificate from the jurisdictional GST officer confirming no input tax credit or refund has been availed or claimed for the integrated tax or compensation cess paid on the imported goods, while other drawback procedures remain unchanged.

Authorisation of Food Safety Officer under FSS Act designates authorised and link officers for imported food clearance at Kandla Port.
Designation of an Authorised Officer for imported food clearance at Kandla Port and Adani Bulk Terminal: Shri J P Meena is notified as the Authorised Officer and Shri Vipul R Joshi is nominated as link officer to act in his absence, with regional FSSAI office contact details provided to facilitate implementation of the Food Safety and Standards Act's import clearance responsibilities.

Integrated Goods and Services Tax on high sea sales is collectable only at importation, including value additions.
IGST on high sea sale transactions of imported goods is to be levied and collected only at the time import declarations are first filed for customs clearance, with value additions from each high sea sale included in the value on which IGST is collected. The importer of record must furnish the full chain of documents linking initial and final prices, and Customs may reject declared transaction value and determine value under Customs Valuation rules if accuracy is doubtful.

Drawback self-declaration allows exporters to claim higher AIR drawback without GST officer certificate, subject to audit verification.
The requirement for a GST officer certificate for claiming higher AIR drawback has been dispensed with and replaced by an exporter self-declaration under revised Note and Condition 12A; the self-declaration format will be included in the EDI shipping bill, applies retrospectively to exports governed from the transition commencement, and exporters may submit single declarations for past shipping bills. Goods cleared before the transition date but without a prior let export order remain outside GST and continue to follow the earlier declaration/certificate requirement. Customs will conduct audit verification to prevent double neutralisation and expedite pending drawback claims.

Single Window Interface for Trade online referral to WCCB extended to all EDI locations for exports.
The Single Window Interface for Facilitation of Trade (SWIFT) will refer export shipping bills online to the Wild Life Crime Control Bureau (WCCB) for a No Objection Certificate where required, extended to all Customs EDI locations with existing EDI-to-WCCB mappings preserved; ICES Local System Managers must map SW NOC module roles to WCCB officers per the DG (Systems) user manual, and Customs/Central Excise/GST officers must sensitize staff and stakeholders and report implementation difficulties.

Re-testing of import samples allows a requested second laboratory test and written selection of the testing laboratory for clarity.
Re-testing of import samples is authorised as a trade facilitation measure permitting importers to request a second laboratory test within ten days of receiving the first result; the Additional/Joint Commissioner must specify a suitable laboratory in writing. Re-tests shall use remnants of the original sealed sample or duplicate representative sealed samples in Customs custody and be marked "immediate"; fresh sampling, if required, must occur in the presence of the importer or representative when the consignment remains under Customs control. The competent authority shall consider second-test results without prejudice to the first and, if results vary, state in writing which result is relied upon and why; a further re-test may be ordered in limited circumstances.

Continuity bond: B 17 bond suffices for EOUs; import estimates can be revised and inter unit transfers incur GST, customs rules apply.
The B 17 general purpose running bond satisfies the continuity bond requirement under the IGCR Rules; estimated import quantities/values may be furnished for periods up to one year but may be submitted for shorter periods and amended; during the transitional period units may use either Rule 5 procedure or procurement certificates; inter unit transfers occur on invoice with GST, without immediate customs duty, supplier to endorse customs exemption availed, and recipient liable for basic customs duty when goods or finished products enter the domestic tariff area.

Rebate of State Levies updated for garment and textile exports, new rates apply to exports with LET order dates from the effective date.
Revised rates under the Rebate of State Levies (RoSL) scheme for garment and textile made-up exports take effect from 1 July 2017: RoSL at 0.39% and RoSL under Advance Authorization-All Industry Rates at 0.23%. These rates apply to exports with Let Export Order dates on or after 1.7.2017, and EDI implementation of the revised rates has been completed.

Export procedures: zero-rated supplies permit LUT or tax-paid refund; approved exporters may use self-sealing e-seals.
Export of goods and services are Zero Rated Supply allowing refund either under bond/LUT without payment of IGST or on payment with refund; refund claims depend on electronic filing of shipping bills with GST invoice details, export manifest delivery and valid GSTR-3 returns via the Common Portal. Sealing of containers shifts to a self-sealing regime for approved, GST-registered exporters using tamper-proof electronic seals declared in the shipping bill, subject to prior premises approval, transport-document compliance and risk-based examination; the new sealing procedure is effective from 01.09.2017.

Duty drawback jurisdiction shifted: Customs office where the DTA supplier is located will process and pay claims.
Processing and payment of duty drawback claims by DTA suppliers for supplies to SEZ units or developers, accompanied by a disclaimer, shall be handled by the Principal Commissioner or Commissioner of Customs in whose jurisdiction the DTA unit falls, including fixation of brand rates where required for fresh claims filed from 1 July 2017; pending claims up to 30 June 2017 are to be transferred from Central Excise formations to the jurisdictional Customs offices, with existing Drawback Rules processing remaining applicable and Central Excise officers continuing to discharge Customs functions until formal replacement.

Duty Drawback transition permits conditional composite drawback or customs-only claims while preventing dual GST benefit.
Amendments revise the framework for Duty Drawback and the All Industry Rates (AIR) effective from 1 July 2017, allowing a limited transition during which exporters may claim composite AIRs or Brand rates subject to declarations and conditions that bar simultaneous availing of GST input tax credits or refunds and carrying forward of Cenvat credit; exporters may alternatively claim only the Customs portion of AIRs and avail GST credits or refunds. Changes to AIRs adjust rates, caps and tariff classifications for various textile, marine, leather and other items. Brand rate fixation and supplementary claims are transferred to Customs formations, with Central Excise formations continuing duties until new Customs commissionerates are notified.

Brand rate fixation now handled by Customs commissionerate over place of export, with GST transition conditions restricting tax credits.
Fixation of Brand rate of drawback shifts to the Customs Commissionerate having jurisdiction over the place of export from 1 July 2017; existing Brand rate procedures continue to apply, with verification of application data possible through the formation having jurisdiction over the factory. During the three month transition exporters may claim AIR or Brand rate subject to conditions preventing availing CGST/IGST credits or IGST refund and barring carry forward of Cenvat credit, and must furnish prescribed declarations; pending Central Excise applications will be transferred to Customs.

IGST on high sea sales: tax collected only at first importation, incorporating value additions across pre clearance transfers.
IGST on high sea sale transactions of imported goods shall be levied and collected only at the time of importation when the import declaration is filed for the first customs clearance, with value additions from each high sea sale forming part of the value on which IGST is collected. The importer clearing the goods must furnish full chain documents (original invoices, high sea sale contracts, service/commission details) to link the initial contracted price to the declared import value, and the department may reject declared value and determine customs value under Customs Valuation rules if doubts arise.

Proper officer designation under Section 149 updated, assigning Deputy/Assistant Commissioners and Superintendents pre and post clearance roles.
Amendment reallocates the function of the proper officer under Section 149 of the Customs Act, assigning Deputy and Assistant Commissioners to act after grant of clearance orders and Superintendents and Appraisers to act before grant of clearance orders, and directs officers to follow the amended notification as a standing order while reporting any difficulties to the department.