Rebate of State Levies continuation extends pre GST rates for garment and textile exports; refer to Board Circular.
Continuation of pre GST Rebate of State Levies (ROSL) for exports of garments and textile made up articles is ordered for the transition period 1.7.2017 to 30.9.2017, preserving existing rebate rates and procedures for eligible shipments; stakeholders are directed to Board Circular No. 34/2017 Cus dated 09.08.2017 for guidance and asked to report any difficulties to the customs department.

Self-sealing permission for exporters enables factory sealing with customs oversight and risk-based verification at ports.
Establishes a trust-based self-sealing procedure allowing exporters to stuff and seal export containers at approved factory or warehouse premises in place of customs sealing, subject to GST registration, prescribed application with authorised signatory details, site inspection and approval by customs authorities, advance shipment intimation, presentation at CFS/ICD with documents for customs processing, risk-based examination and seal integrity checks, use of electronic tamper-proof seals when implemented, and withdrawal of facility for procedural or legal violations.

Rebate of State Levies continuation restores pre-GST rates for garment exports during transition; revised undertakings required.
Pre-GST RoSL rates for garment and textile exports are restored for 1.7.2017-30.9.2017. Exporters must submit a revised undertaking in the EDI shipping bill format (from 5.8.2017); exporters of shipments from 1.7.2017-4.8.2017 who could not file electronically must submit the manual annexed undertaking to Customs. The undertaking confirms no other claim for the specified State levies or State/Integrated GST and includes an ICC declaration where applicable. EPCs will assist; sanctioning officers must ensure payment on receipt of the undertaking. The EDI will apply MoT-notified RoSL rates at scroll generation irrespective of amounts in shipping bills.

Review Committee membership: nominated link officers or charge-holders fill in to maintain review continuity when members are absent.
Where a Pr. Chief Commissioner or Chief Commissioner member of a Review Committee is absent, the first nominated link officer at that level will act as the Committee member, and if already a member the second nominated link officer will serve. For Pr. Commissioner/Commissioner absences, the officer assigned administrative charge of the Commissionerate will function as the member; if charge cannot be assigned within the Zone or the charge-holder is already a Committee member, the case is to be referred to the Board with a suggestion for reconstitution and nomination.

Single Window Interface extension enables online WCCB NOC referrals for wildlife export consignments across all EDI locations.
The notice extends the SWIFT export-side mechanism so that shipping bills for CITES/wildlife items are referred online to WCCB for a NOC at all Customs EDI locations, retaining the existing EDI-to-WCCB office mapping. Local ICES system managers must map the SW NOC module roles to designated WCCB officers in accordance with the DG (Systems) user manual and report any implementation difficulties to the issuing office.

Self-declaration for higher duty drawback allowed; exporters may claim AIR drawback with audit verification and priority processing.
Exporters may claim higher All Industry Rates of duty drawback on the basis of a self-declaration in the revised Note and Condition, with the declaration format included in the EDI shipping bill; a consolidated declaration may be filed for past shipping bills covered by the transition. Audit and sample verifications will be conducted to ensure exporters have not availed ITC or refund concurrently, and pending and supplementary claims must be processed on priority.

Customs EDI implementation shifts imports and exports processing to electronic filing at the airport effective on issuance of notice.
Launch of the Indian Customs EDI System (ICES 1.5) at Lokpriya Gopinath Bordoloi International Airport (INGAU4) shifts all import and export document processing from manual procedures to the EDI platform; the transition follows successful preproduction testing and is effective on issuance of the Facility Notice.

Duty drawback transition provisions allow exporters to claim higher AIR by self-declaration, subject to audit verification.
The government dispensed with the GST officer certification under Note and Condition 12A and permitted exporters to claim higher All Industry Rates of duty drawback on the basis of a prescribed self-declaration asserting non-availment of input tax credit or refund; the amendment applies retrospectively from the start of the GST transition period, is being integrated into the EDI shipping bill, allows consolidated declarations for prior shipping bills with let export orders issued from that date, and is subject to audit verification to prevent double neutralisation of taxes.

Drawback of integrated tax and compensation cess: certificate required confirming no input tax credit claimed to prevent dual benefit.
Drawback now covers integrated tax and compensation cess paid on imports that are re exported, following amendment of the Re export Rules to include refunds of duty, tax or cess. Exporters must obtain a certificate from the competent GST officer confirming that no input tax credit or refund for the integrated tax or compensation cess has been availed or claimed on the goods, to prevent dual benefit; existing drawback instructions otherwise remain unchanged.

Rebate of State Levies revised for garment and textile exports, new ROSL rates effective for July onward shipments.
Revision of rebate rates under the Rebate of State Levies (ROSL) scheme for garment and textile made-up exports is effective for shipments with Let Export Order dates from 1 July 2017. The Ministry of Textiles notification revises ROSL and ROSL under Advance Authorization-All Industry Rates; EDI updates to customs systems have been completed. Exporters and brokers should apply the revised rates in export filings and report any implementation difficulties to Customs.

Re-testing of import samples: procedural rules for requesting, conducting second tests, and resolving conflicting results on test variation.
Re-testing of import samples is available as a trade facilitation measure; all test results must be communicated to the importer. Written re-test requests should be made to the Additional/Joint Commissioner within the prescribed period, with allowance for unavoidable delay. When granted, the officer must name a suitable laboratory in writing and ensure facilities exist. Re-tests use remnants or duplicate sealed samples in customs custody, or fresh samples drawn in the presence of the importer. The competent authority considers both tests, records reasons when relying on one over the other, and may order a further re-test if the consignment remains under customs control.

ISPM-15 compliance for wood packaging: consignments require ISPM-15 marking or face quarantine treatment, rejection or reporting.
ISPM-15 compliance is mandatory for export and import consignments using wood packaging materials; Customs will inspect and permit clearance only for consignments whose wood packaging bears the ISPM-15 mark or otherwise meets treatment standards. Exporters must describe packaging in the Shipping Bill to identify consignments subject to ISPM-15. Accredited treatment providers approved by DPPQ&S issue certification after methyl bromide or heat treatment. Non-compliant import consignments may be treated, destroyed, or deported and must be reported to DPPQ&S in the prescribed format.

Exports: higher duty-drawback AIRs can be claimed by exporter self-declaration instead of GST officer certificate.
Exporters claiming higher All Industry Rates (AIRS) of duty drawback need not obtain a certificate from the jurisdictional GST officer under Note and Condition 12A; instead the higher rate may be claimed on the basis of a self-declaration in the prescribed format to be included in the EDI shipping bill. The revised Note and Condition 12A is treated as effective w.e.f. 1.1.2017 and applies to exports made from 1.7.2017 onwards. Goods cleared before 1.7.2017 but with let export order issued after that date remain governed by the earlier Note and Condition 12.

Duty drawback self-declaration enables claiming higher AIR without GST officer certificate during transition.
The requirement for a GST officer certificate to claim the higher All Industry Rates of duty drawback has been dispensed with; exporters may use a prescribed self-declaration included in the EDI shipping bill to claim higher drawback for exports with let export orders from 01.07.2017 onwards. The amendment to Note and Condition 12A is effective from 01.07.2017 under Section 75(3) of the Customs Act and Rule 5(2) of the Drawback Rules. Goods cleared before 01.07.2017 but with later let export orders remain governed by the earlier Note and Condition 12 and related Central Excise officer certificate or declaration.

Drawback self-declaration now permits claiming higher AIR drawback with audit verification to prevent double neutralisation.
Exporters may claim the higher All Industry Rates of duty drawback by furnishing a prescribed self-declaration incorporated in the EDI shipping bill, in lieu of a GST-officer certificate, for exports governed by the amended Note and Condition 12A from the start of the GST transition period; prior certification rules continue to apply where goods were cleared before the transition but not exported earlier.

Integrated GST on high sea sales collected only at importation; value additions included and chain documents required by importer.
IGST on high sea sale transactions of imported goods is to be levied and collected only at the time of importation when import declarations are filed; value additions from each high sea sale must be included in the value for IGST. The importer/last buyer must furnish the chain of documents (original invoice, high-seas-sales contract, service charges/commission details) to establish value linkage, and the department may reject declared transaction value and determine price under Customs Valuation rules where doubt exists.

Drawback self-declaration permits claiming higher AIR drawback without GST officer certificate, subject to audit verification.
The Government amended Note and Condition 12A to permit exporters to claim higher All Industry Rates of duty drawback on the basis of a prescribed self-declaration incorporated into the EDI shipping bill, with retrospective effect for exports with let export order issued in the transitional period; prior certification remains for goods cleared earlier where let export order predated the change. Audit verifications will check declarations to prevent double neutralisation and pending drawback claims are to be prioritised.

Concessional import duty rules: implementation reallocates excise officers' customs functions to customs pending jurisdictional notifications.
Implementation of the 2017 Rules reallocates administrative tasks formerly performed by Central Excise officers to Customs officers, but until the Board issues notifications modifying Commissionerate jurisdiction the functions assigned under the new rules to Deputy or Assistant Commissioners of Customs shall continue to be performed by officers of the jurisdictional Central Excise Commissionerates; stakeholders are invited to report difficulties, and the notice notes existing legal empowerment for Central Excise officials to act under the Customs Act.

Implementation of GST in customs: exporters may claim higher duty drawback via self-declaration for applicable exports.
The requirement for a GST officer's certificate to claim higher AIR duty drawback has been replaced by an exporter's self-declaration in the prescribed format, to be incorporated in the EDI shipping bill. The revised Note and Condition 12A apply to exports with let export orders issued on or after 1.7.2017, allowing a single declaration for past shipping bills from that date; goods cleared before that date without a prior let export order remain subject to the earlier certificate requirement.

Duty drawback self declaration replaces GST officer certificate, enabling higher drawback rates subject to audit verification.
The requirement for a certificate from the jurisdictional GST officer under Note and Condition 12A has been removed and replaced by an exporter self declaration to claim higher All Industry Rates of duty drawback; the revised Note is applicable to exports from the GST transition period and the prescribed declaration will be included in the EDI shipping bill, with exporters allowed to submit a single consolidated declaration for prior shipping bills and subject to audit verification to prevent double neutralisation of taxes.