Export procedure via ECTS-sealed containers requires EDI Shipping Bills and transference copy verification at border LCS for clearance.
Exports from designated ICDs/CFSs to specified LCSs must use EDI-filed Shipping Bills and be sealed with ECTS seals. The seal number is recorded on all Shipping Bill copies; the original is retained at the ICD, a transference copy accompanies the cargo to the LCS for verification via the ECTS web application, and custodians must obtain ECTS seals from the Managed Service Provider.

Valuation of second hand machinery: declared import values tested against engineer appraisal, depreciation and valuation rules.
Imported second hand machinery should ordinarily be accompanied by an overseas Chartered Engineer inspection/appraisement in Form A, or failing that by a DGFT notified inspection agency report in Form B. The declared value will be compared with the engineer's report and depreciated value; if no doubt arises the value may be accepted under the primary valuation rule, but significant discrepancies will prompt a request for explanation and a valuation determination under the customs valuation framework after considering depreciation, refurbishment and condition.

Self-sealing permission for electronic container sealing: outlines eligibility, documentation, registration and EDI validation procedures.
Consolidated procedure for grant of Self Sealing Permission for Electronic Sealing requires exporters (AEO and non-AEO) to register with Customs EDI via the FSP Section, submit prescribed documents (old FSP where applicable, IDC, PAN, GSTN, specimen signatures, authority letters, Annexure B), obtain local GST inspection of premises with a report to Customs within forty-eight hours, and secure permission from the Assistant/Deputy Commissioner; permissions are premise-specific and must be validated in EDI at respective ports/ICDs.

E-sealing procedure becomes mandatory in phases; exporters must adopt electronic seals as ports deploy reader infrastructure.
The Board mandates phased implementation of electronic sealing: voluntary adoption where RFID e seals and readers are in place until 1 March 2018; mandatory from 1 March 2018 for exporters with prior self sealing permission, Authorized Economic Operator exporters, and those using supervised stuffing at a specified list of fifteen Ports/ICDs; and mandatory for all other Ports/ICDs from 1 April 2018. Exporters already using e seals may continue, and supervised stuffing remains available until the local mandatory date.

Countervailing duty rebatability as drawback clarified; brand-rate claims required when inputs bearing CVDs were used.
Countervailing duties are rebatable as Duty Drawback but, since they are excluded from All Industry Rates, refund of such duties must be claimed by applying for a Brand Rate; drawback is payable only where inputs that suffered Countervailing Duties were actually used in the exported goods, as confirmed by verification for fixation of the Brand Rate. If imported goods subject to Countervailing Duties are exported as such, drawback on export as such will include the incidence of those duties, subject to other conditions.

Indian rupee payments at duty free shops allowed via INR cards; prices to be displayed in INR, no conversion fees.
Duty Free Shops must accept payments in Indian rupees via INR debit and credit cards without requiring prior currency conversion, and must display all prices in Indian rupees. INR card payments in arrival halls remain subject to the existing Indian currency ceiling for incoming passengers, while INR card payments in departure halls for outgoing passengers face no limit. DFSs must not impose foreign-exchange conversion charges on INR card transactions; payments in foreign currency, if chosen, shall be charged using the Customs Act exchange rate.

Countervailing duty rebate as duty drawback requires brand rate verification that CVD bearing inputs were used in exports.
CVD levied under the Customs Tariff Act is rebatable as drawback but, because CVD is excluded from All Industry Rates, CVD-specific drawback must be claimed via Brand Rate under the Drawback Rules; admissibility depends on verification that inputs which bore CVD were actually used in the exported goods. If imported goods on which CVD was paid are exported as such, drawback under the Customs Act may include the CVD component as part of total duties paid, subject to other statutory conditions.

Countervailing duty rebate as drawback clarified; brand-rate application required where inputs bearing such duty were used in exports.
Countervailing Duties are rebatable as duty drawback but are excluded from All Industry Rates; drawback on such duties must be claimed via Brand Rate applications and is admissible only where verification confirms the inputs that bore countervailing duty were actually used in the exported goods. If imported goods subject to countervailing duty are exported unchanged, drawback may include the countervailing duty component as part of total duties paid, subject to other conditions.

IGST applies when ownership of imported goods in a bonded warehouse is transferred before ex-bond clearance.
Transfers or sales of imported goods deposited in a customs bonded warehouse before clearance constitute a supply and, being before goods cross the customs frontier, are treated as inter-State supplies subject to IGST; the value of such supply is determined under the CGST/IGST valuation provisions and IGST is payable notwithstanding that customs duties remain deferred and are collected later at ex-bonding on the value fixed under the Customs Act.

Duty free shops must display prices in Indian rupees and accept INR card payments, with arrival/departure payment limits.
Payments at duty free shops may be made directly in Indian rupees via INR credit or debit cards without conversion; DFSs must display all prices only in Indian rupees and ensure INR card payers are not charged in foreign currency or made to bear conversion charges. Arrival-hall INR card payments remain subject to the existing incoming-passenger payment limit, while departure-hall INR card payments are not limited; foreign-currency payments, if requested, must use the exchange rate notified under customs law.

Forwarding of specified import samples to designated outside laboratories to expedite testing and customs clearance.
JNCH field formations may directly forward samples of goods listed in the Annexure to designated outside laboratories when Revenue Laboratories cannot test them; sampling must follow the receiving laboratory's prescribed technique and Annexure specifications. Live or hazardous consignments require urgent forwarding and Groups/Docks must enable expedited online receipt of test reports. If testing exceeds three days, the importer may warehouse goods under section 49 of the Customs Act. Testing fees are payable by the importer or exporter. The procedure excludes cases where Partner Government Agencies draw samples and is a standing order for staff.

Countervailing duty drawback: claim via brand rate where inputs incurred CVD; exported goods may include CVD.
Countervailing Duties are rebatable as drawback but are not included in All Industry Rates; therefore drawback for such duties must be claimed through a Brand Rate application under the Drawback Rules and will be admissible only where verification confirms the inputs that incurred the Countervailing Duty were actually used in the exported goods. If imported goods subject to Countervailing Duty are exported as such, drawback will include the incidence of Countervailing Duty as part of total duties paid, subject to other conditions.

Re-export requirement for imported durable containers: timely proof or extensions are mandatory or enforcement action may follow.
Imported durable containers are exempt from customs duty subject to a bond obliging re-export within six months or payment of duty; liners/shipping agents registered under Continuity Bonds must re-export or seek extensions per Notification No. 104/94 and Circular No. 83/98. Due to frequent failure to submit Transshipment Applications as proof of re-export, liners/shipping agents are directed to file proof with the ITP Cell within one week after sailing or obtain extensions at least one month before bond expiry, failing which action under the Customs Act, 1962 will follow.

Electronic sealing requirement phased from voluntary adoption to mandatory use for eligible exporters and approved premises.
Exporters with RFID e-seals stuffing containers at approved premises where readers are available may voluntarily adopt e-sealing immediately; the regime will transition to mandatory application for exporters permitted self-sealing and AEO exporters or those availing supervised stuffing at their premises for export through the Customs jurisdiction, with a later mandatory start for a specified ICD. EDI registration validity at the Port of Export is extended until the ICD mandatory start date. Difficulties should be notified to Customs.

Electronic sealing of export containers now mandatory for specified exporters; approved vendors and verification procedures prescribed.
Electronic sealing of export containers is mandated for specified entitled exporters at the Custom House, Tuticorin, who must obtain e seals from listed approved vendors; e sealed containers may be taken to any CFS or ICD for standard export formalities, and will not be opened for examination unless system selected, with Customs officers performing seal verification and gate reading to allow export when readings are in order.

Customs jurisdiction transfer reallocates preventive and trade facilitation functions to Vijayawada commissionerate, expanding duties formerly with central tax.
All customs preventive, anti smuggling and trade facilitation functions, including customs functions formerly performed by Central Tax officers, are transferred to the Commissioner of Customs (Preventive), Vijayawada for specified districts of Andhra Pradesh, with operational responsibility allocated to named formations and units (ports, divisions and trade facilitation centres) and staffing delineated; the transfer takes effect from the notified date of the relevant Customs notification.

Self sealing permission: exporters to apply at designated Export Facilitation Centres for single instance authorization under CBEC circulars.
Export Facilitation Divisions and Export Facilitation Centres are established under the Commissioner of Customs (Preventive), Vijayawada to receive and process applications for one time self sealing permission under the CBEC Circulars. Grant of the single instance self sealing authorization is to be made by the jurisdictional Customs Commissioner based on a verification report submitted by the Superintendent of the relevant customs area. Each EFD/EFC's location, district jurisdiction, and supervisory officers are specified to direct exporters where to apply.

Countervailing duty rebatability as drawback clarified; claimable via brand rate when inputs were used in exported goods.
Countervailing duties are rebatable as Duty Drawback but, since they are excluded from All Industry Rates, such drawback must be claimed via Brand Rate applications; drawback is admissible only where verification confirms that inputs on which countervailing duty was paid were actually used in the exported goods. When imported goods subject to countervailing duty are exported as such, drawback includes the incidence of countervailing duty as part of total duties paid, subject to other conditions.

Countervailing duty rebatability: can be claimed as drawback via brand-rate application when inputs bearing CVD are used.
Countervailing duty on imports is rebatable as duty drawback and must be claimed by applying for a brand rate under the Drawback Rules; drawback is admissible only when verification confirms that inputs which bore countervailing duty were actually used in the exported goods. If imported goods subject to countervailing duty are exported as such, the drawback on their export will include the countervailing duty component, subject to other drawback conditions.

No Use Bond requirement clarifies DPD importer, CFS and gate officer responsibilities for release pending PGA NOC.
Establishes operational requirements for furnishing and monitoring the No Use Bond where FCL import clearances under Direct Port Delivery require NOC from Participating Government Agencies; limits bond use to approved DPD importers registered with terminal operators, mandates CFS DPD stacking code, permits storage and sampling in CFS DPD areas pending NOC, allows continuity or consignment bonds, assigns CFS, importer/broker and gate officer responsibilities to verify delivery orders and PGA NOCs, requires gate register entries, and tasks Group officers with finalising or cancelling bonds and initiating action on adverse PGA reports.