Integrated Goods and Services Tax on high sea sales is collectable only at the time of importation, covering value additions.
IGST on high sea sales of imported goods is levied only once at the time of importation when import declarations are first filed; value additions from each high sea sale are included in the value on which IGST is collected. The importer filing customs entry must produce the chain of documents (original invoice, high-seas-sale contract, service charges/commission details) to link initial and last transaction prices, and authorities may reject declared values and determine price under the Customs Valuation Rules when doubts arise.

Single Window Interface for Facilitation of Trade extended to enable online WCCB referrals for CITES/wildlife export NOCs nationwide.
SWIFT on the export side is extended to effect online referral of shipping bills to the Wild Life Crime Control Bureau (WCCB) for a No Objection Certificate in respect of CITES/wildlife items at all Customs EDI locations, effective 31 July 2017; referrals will apply to shipping bills filed via ICEGATE or through Service Centres and expand the prior pilot at select air cargo complexes.

Drawback self-declaration allowed to claim higher duty drawback rates, replacing GST officer certificate and subject to audit verification.
The requirement for a GST officer certificate to claim higher All Industry Rates of duty drawback has been dispensed with; exporters may claim the higher rate on the basis of a prescribed self-declaration, applicable to exports with let-export order given from 1.7.2017 onwards, with the declaration format to be included in the EDI shipping bill. For goods cleared before the effective date but not let for export before that date, the earlier Central Excise certification/ declaration regime continues. Customs must prioritise disposal and audits will verify non-availment of credit or refund to prevent double neutralisation.

Re-testing of import samples: second-test requests accepted and authority may specify lab and rely on either test with reasons.
Procedure for re-testing of import samples: Customs must communicate initial test results; written requests for a second test go to the Additional/Joint Commissioner within ten days. The officer must specify an appropriate laboratory. Re-tests shall use remnants or duplicate sealed samples in Customs custody and be marked for immediate processing; fresh sampling requires the importer's presence. Re-testing is allowed while the consignment remains under Customs control when representativeness is disputed. The competent authority may rely on either test with written reasons, consider re-test results without prejudice, and may order a further re-test in limited cases; re-testing may be denied only for recorded reasonable grounds.

Continuity bond accepted for EOUs; estimated imports may be amended and inter unit transfers taxed under GST without customs duty.
B-17 running bonds will serve as the continuity bond under the IGCR Rules 2017; estimated import quantities and values required under Rule 5(1)(a) may be submitted for periods up to one year, for shorter durations, and may be amended as needed. During a transitional period, units may use Rule 5 or procurement certificates for imports. Inter unit transfers must be invoiced with GST paid and are exempt from customs duty at transfer, with the supplier endorsing exempted duty and the recipient liable for basic customs duty upon DTA clearance.

Re-testing of imported samples: written request and named laboratory referral govern second tests and authority decisions.
Importers must request re-tests in writing within ten days of the first test report. If granted, the Additional/Joint Commissioner will name a suitable laboratory; re-testing shall use remnants or duplicate sealed samples in Customs custody, or be re-sampled in the importer's presence. Re-test samples should be marked "immediate." The competent authority may rely on either the first test or the re-test, recording written reasons, and may order a further re-test while the consignment remains under Customs control. Re-testing is generally facilitated but may be denied occasionally with written reasons; departmental-initiated re-tests follow the same procedure.

Permission for export goods in import/domestic freight containers allowed into CFS subject to immediate carting and examination.
Imported or domestic freight containers may enter the CFS only when carrying goods meant for export, and such goods must be carted into the CFS immediately; Gate Officers must ensure containers are empty at exit, physically examine empties before permitting departure, and endorse the gate pass as "checked and found empty".

Single Window Interface for Trade extension integrates online WCCB referrals into export processing across all customs EDI locations.
Extension of online referral to the Wildlife Crime Control Bureau (WCCB) under the Single Window Interface for Trade (SWIFT) requires shipping bills for CITES/wildlife export items to be referred electronically from all Customs EDI locations, with mapping to WCCB offices following import allocations and ICES Local System Managers mapping SW NOC module roles to respective WCCB officers per the DG (Systems) user manual.

Duty drawback jurisdiction shifted to Customs commissioners for DTA-to-SEZ supplies, with pending claims transferred and brand rates fixed by Customs.
Duty drawback claims for supplies by DTA units to SEZ units or developers shall be processed and paid by the Principal Commissioner or Commissioner of Customs having jurisdiction over the DTA unit, with brand rate fixation by that office for fresh claims filed from 1 July 2017 onward; claims filed up to 30 June 2017 and pending with Central Excise formations shall be transferred to the jurisdictional Customs office, while other processing instructions remain unchanged and Central Excise commissionerates will continue discharging Customs functions until replacement Customs commissionerates are notified.

Drawback inclusion of integrated tax and compensation cess now permitted on re export, subject to no credit certification.
Drawback entitlement on re exported imports now includes refund of integrated tax and compensation cess; the Re export Rules have been amended accordingly. Sanction of such drawback requires a certificate from the competent GST officer confirming that no input tax credit or refund of integrated tax or compensation cess has been availed or claimed on the imported goods to prevent double benefit, while existing drawback procedures continue to apply.

ISPM-15 compliance required for wood packaging; non-marked material must be inspected and reported to quarantine.
Export consignments must be packed with wood packaging material conforming to ISPM-15. Customs officers shall inspect export and import consignments for the ISPM-15 mark and report unmarked or doubtful wood packaging to the Plant Quarantine Officer or relevant authorities for action, in accordance with Customs Circular No. 13/2011.

Single Window Interface for Exports expands WCCB online referrals to all EDI locations, streamlining export NOC processing.
Extension of online referral under the Single Window Interface (SWIFT) mandates that export Shipping Bills involving CITES/wildlife items be referred electronically to the Wild Life Crime Control Bureau (WCCB) for a No Objection Certificate, and that all Customs EDI locations adopt the same EDI-to-WCCB office mapping used for imports, with ICES role mapping performed by Local System Managers per the SW NOC module and user manual.

Round the clock customs clearance expands to all entries and attached CFS operations, with merchant overtime fee exemption following.
Extension of round the clock customs clearance requires designated ports and air cargo complexes to process all Bills of Entry and shipping bills continuously; custodians and trade must provide logistics support. The Customs Regulations exempt the Merchant Overtime Fee for services by customs officers at continuous hours ports and airports, and the exemption applies to customs activities carried out within Container Freight Stations attached exclusively to such ports, including verification of factory stuffed containers and exports covered by free shipping bills.

Drawback self-declaration enables higher AIR drawback where GST officer certificate is unavailable, subject to verification to prevent double neutralisation.
The requirement for a certificate from the jurisdictional GST officer to claim higher AIR duty drawback is dispensed with; exporters may claim higher rates on the basis of a prescribed self-declaration (also to be included in the EDI shipping bill) that no input tax credit or refund has been or shall be availed, with the amendment applicable to exports governed by the revised Note and Condition 12A with effect from 1.7.2017.

Exports under Letter of Undertaking - allow exports without integrated tax subject to running bond, bank security and jurisdictional acceptance.
Exports without payment of integrated tax require a Bond or Letter of Undertaking (LUT) under rule 96A; eligible exporters may use LUT, others must submit a bond in FORM GST RFD-II. Bonds may be running bonds covering estimated tax liability and exporters must ensure outstanding liabilities are within bond limits or furnish fresh bonds. Jurisdictional Commissioners may require or waive a bank guarantee based on exporter track record; any required guarantee should normally not exceed the prescribed proportional limit. LUTs are valid for twelve months and acceptance is by the jurisdictional Deputy/Assistant Commissioner or temporarily by Central/State authorities.

Letter of Undertaking and bond requirement for integrated tax-free exports clarified; acceptance and security rules provided.
Exporters exporting without payment of integrated tax must furnish a Bond or Letter of Undertaking (LUT) in FORM GST RFD-11 accepted by the jurisdictional Deputy/Assistant Commissioner; until the online module is ready, the FORM may be downloaded and submitted manually. Exporters not eligible for LUT must furnish a bond on non-judicial stamp paper. Bonds may be running bonds covering estimated tax liability, require additional bonds if insufficient, and may be secured by a bank guarantee whose amount the jurisdictional Commissioner may determine based on exporter track record.

Express Cargo Clearance: automated ECM/CBE filing, risk based screening and online duty payment enabling phased courier terminal automation.
Implementation of an automated Express Cargo Clearance System (ECCS) creates a phased, web based framework for electronic ECM and CBE filing, access controlled user roles, barcode arrival scanning and weight verification, digital signatures with physical signing when Service Center staff file, and integrated online payment. ECCS prescribes RMS based self assessment, X ray screening, inspection and assessment workflows, provisional assessment on bond with bond master and registration functions, ECM/CBE amendment constraints tied to IGM feed and arrival scan, hold and warehouse procedures, stop/cancellation/amendment before Out of Charge, and limited manual clearance only for exceptional downtime.

Brand rate fixation: pending brand rate applications transferred to customs jurisdiction and a nodal officer appointed for takeover.
Applications for fixation of brand rates under the Drawback Rules already filed with Central Excise before 01.07.2017 and pending shall be transferred, with all relevant documents, to the Principal Commissioner/Commissioner of Customs having jurisdiction over the place of export (or to one chosen Customs Commissionerate where exports are from multiple places); the Deputy/Assistant Commissioner of Customs (Technical), Air Cargo Complex, Bengaluru is nominated as nodal officer to take over these pending brand rate applications from Central Excise/Central Tax formations.

Single Window Interface for Facilitation of Trade extended for online WCCB referrals at all customs EDI locations, local mapping required.
Extension of the Single Window Interface for Facilitation of Trade (SWIFT) in exports to provide online referral of shipping bills for CITES/wildlife items to the Wild Life Crime Control Bureau (WCCB) at all Customs EDI locations; mapping to follow import-side mapping; Local System Managers of ICES to map roles to WCCB officers as defined in the SW NOC module and user manual; Chief Commissioners to sensitize staff, agencies and brokers, issue public notices to trade, and report difficulties to the Board.

Re-testing of import samples: second-test requests allowed and Competent Authority decides which laboratory result to rely upon.
Re-testing of import samples is available on written request within ten days; the Additional/Joint Commissioner specifies an appropriate laboratory and re-tests must use original remnants or duplicate sealed samples in Customs custody, with fresh sampling only in the presence of the importer. The Competent Authority considers re-test results alongside the first test, records reasons in writing when relying on either result, and may order a further re-test in appropriate cases while consignments remain under Customs control. Re-testing is ordinarily permitted but may be denied on reasonable recorded grounds.