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Circulars
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Operational problems being faced by EOU in GST regime consequent to amendment in Notification no. 52/2003-Customs dated 31-3-2003
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Continuity bond recognition: EOU bond treated as continuity bond; inter unit transfers invoiced with CST and customs implications.
The B 17 running bond will serve as the continuity bond for EOUs under the Import of Goods at Concessional Rate of Duty rules; units must provide estimated quantities and values of imports for up to one year and may amend those submissions; during the transitional period units may follow Rule 5 procedures or use procurement certificates; inter unit transfers are invoiced with applicable CST and without upfront customs duty, suppliers must endorse the customs duty exemption availed and recipients are liable to pay basic customs duty when goods or finished products are cleared for domestic tariff area, and procurement certificates are not required for inter unit transfers.
Implementation of Module for Transshipment of Cargo from AFS (ICD) and Air Cargo Complexes at Gateway site in other Customs Station to Air Cargo Chennai, in ICES non-adherence
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Transshipment Procedure Compliance now requires EDI processing; manual acknowledgements for bonded or air transshipments to Chennai disallowed.
The notice mandates exclusive use of the online Transshipment Permit and Cargo Transfer Manifest processes via Electronic Data Interchange for import cargo transshipped to Chennai Air Cargo Complex, requiring EDI transmission of CTM/TP filings, customs approvals, bond and TP fee debits, post-transshipment loading reports and destination gate-in processes; manual acknowledgements or handwritten receipts for bonded truck or air transshipments will not be accepted, to preserve system integration and avoid fresh IGM filings.
Shipping Bill (Electronic Declaration) (Amendment) Regulations, 2017.
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Electronic Shipping Bill Regulations: amendment notified, guidance issued for importers, clearing agents and trading public; details online.
Amendment to the Shipping Bill (Electronic Declaration) Regulations is notified, updating procedures and compliance requirements for electronic filing of shipping bills; the Government notification is provided and stakeholders including importers, clearing agents and the trading public are directed to consult the enclosed notification and online portal for operative details and to align their filing and clearance practices accordingly.
Shipping Bill & Bill of Export(Forms) Regulations,2017
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Shipping Bill and Bill of Export forms: notification issues revised forms and guidance for importers, clearing agents, and traders.
The Shipping Bill & Bill of Export (Forms) Regulations, 2017 notification prescribes revised formats and related requirements for shipping bills and bills of export and is circulated as guidance to importers, clearing agents and the trading public, with the full text available on the departmental website.
Regarding amendment in Notification no. 131/2016-Customs (N.T.) dated 31.10.2016 relating to AIRS of duty drawback
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AIRS of duty drawback amendment issued; importers and clearing agents must consult the official notification on CBEC website.
Amendment issued to the customs framework governing AIRS of duty drawback by Notification No. 59/2017-Customs (N.T.), affecting Notification No. 131/2016-Customs (N.T.); importers, clearing agents and the trading public are advised to consult the enclosed amending notification on the CBEC website for operative details and compliance requirements.
Amendment in the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995
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Drawback rule amendment notifies procedural changes to drawback claims; importers should consult the official notification online.
Amendment to the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995 by Notification No. 58/2017 revises the regulatory framework for drawback entitlements and procedures. The public notice circulates the notification for the guidance of importers, clearing agents and the trading public and directs stakeholders to consult the enclosed notification and the official departmental website for implementation particulars and compliance.
Operational problems being faced by EOUs in GST regime consequent to amendment in Notification no. 52/2003 -Customs dated 31-3-2003
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Continuity bond and import reporting clarified for EOUs: B-17 bond accepted, estimations amendable, inter unit transfers GST invoiced.
The notice confirms that the B-17 running bond fulfils the continuity bond requirement under the Import of Goods at Concessional Rate rules; estimated import quantities and values need be provided for up to one year but may be submitted for shorter periods and amended as required; transitional option allows use of Rule 5 or procurement certificates for imports; inter unit transfers occur on invoice with GST without immediate customs duty payment, supplier must endorse exemptions and recipient is liable for basic customs duty when goods are cleared to DTA or made into finished goods.
Notification for further amendment in CBEC Tariff Value Notification No. 62/2017-Customs (N.T.) dated 30.06.2017
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Tariff value amendment: importers and clearing agents must consult the updated customs notification available online for guidance.
A further amendment to the Tariff Value Notification is issued by the Department of Revenue revising the applicable tariff value schedule; importers, clearing agents and the trading public are advised to consult the enclosed customs notification and the official customs website for guidance and to align import documentation and compliance with the updated tariff values.
Customs (Import of Goods at concessional Rate of Duty) Rules, 2017
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Concessional import duty rules: notification outlines procedural and documentary requirements and directs stakeholders to official guidance.
The notice promulgates the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017, directing importers, clearing agents and the trading public to the enclosed Notification No. 68/2017-Customs (N.T) for procedural requirements, documentary compliance and guidance on claiming concessional rates, and advises that the full text is available on the central board's website.
Bill of entry(Forms)(Amendment) Regulations, 2017
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Bill of entry forms amendment notified; importers and clearing agents must follow revised filing requirements and consult official portal.
Notification issues the Bill of Entry (Forms) (Amendment) Regulations, 2017, updating prescribed forms and filing requirements for bills of entry; importers, clearing agents and the trading public are advised to follow the revised filing practices and consult the official customs portal for the Notification and guidance.
Bill of entry(Forms)(Amendment) Regulations, 2017
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Bill of Entry Forms amendment updates form requirements and directs importers and clearing agents to consult the official notification.
Amendment to the Bill of Entry (Forms) prescribes revised form requirements and filing parameters for import declarations as set out in Notification No. 66/2017 Customs (N.T.). The notification is issued for guidance of importers, clearing agents and the trading public and is made available via the departmental website and enclosed with the public notice.
Bill of entry (Forms)(Amendment) Regulations, 2017
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Bill of Entry forms amendment notified; amended forms issued and guidance provided to importers and clearing agents.
Amendment to the Bill of Entry (Forms) prescribes revised bill of entry forms and related directions; the Notification is circulated for guidance to importers, clearing agents and the trading public and is available on the official customs website.
Further amendment to Principal Notification No. 12/97-Cus (N.T.)
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Amendment to customs notification issued; importers and clearing agents advised to consult the updated notification online.
Amendment to the principal customs notification is made by a subsequent customs notification identified in the public notice; the amending instrument is enclosed for guidance to importers, clearing agents and the trading public and is available on the official customs website.
Amendment to notification No.93/2016-Customs(NT) dated 1st July, 2016
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Amendment to customs notification provides revised procedural guidance for importers and clearing agents under customs regulations.
Amendment to Customs notification No.93/2016-Customs(NT) is effected by Notification No.63/2017-Customs (N.T.) and is circulated via Public Notice No.209/2017 for the information and guidance of importers, clearing agents and the trading public, with the full text available on the CBEC website.
Tariff Notification in respect of Fixation of Tariff Value of Edible Oils, Brass Scrap, Poppy Seeds, Areca Nut, Gold and Sliver
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Tariff value fixation: Notification prescribes customs valuation benchmarks for specified imported commodities and advises importers accordingly.
Fixation of tariff value for specified imported goods: Notification No. 62/2017 Customs (N.T) dated 30.06.2017 fixes customs tariff values for edible oils, brass scrap, poppy seeds, areca nut, gold and silver to be applied at import clearance, and is circulated for the guidance of importers, clearing agents and the trading public via the central board's website.
seeks to prescribe BCD rates on certain electronic goods
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Basic Customs Duty on electronic goods revised; importers must follow the notification and website guidance for compliance.
Prescribes revised Basic Customs Duty rates on specified electronic goods via Notification No. 57/2017-Customs (N.T) dated 29.06.2017, and directs importers, clearing agents and the trading public to consult the enclosed notification and the department website for authoritative schedules and guidance to ensure correct duty assessment and import compliance.
Seeks to amend Notification No. 61/94(NT) - Customs, dated the 21st November, 1994 to declare Kannur International Airport as Customs Airport under sub-section (2) of section 7 of the Customs Act, 1962
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Customs Airport declaration enables Kannur airport to operate under customs control and standard import clearance procedures.
Declaration of Kannur International Airport as a Customs Airport by amendment to the existing customs notification under the Customs Act so that the airport is subject to customs control and procedures; the central notification is circulated for guidance of importers, clearing agents and the trading public and made available on the department website.
Seeks to notify the India - Malaysia Comprehensive Economic Cooperation Agreement (Bilateral Safeguard Measures) Rules, 2017
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Bilateral safeguard measures under India Malaysia CECA notified; importers and agents directed to consult the official notification and guidance.
Notification brings into effect the Bilateral Safeguard Measures Rules under the India-Malaysia CECA by Customs Notification No. 55/2017 Customs (N.T) dated 21.06.2017, setting out the framework for bilateral safeguard measures and advising importers, clearing agents and the trading public to consult the full text available on the Customs/CBEC website for compliance and operational guidance.
GSTIN requirement for the purpose of Import
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GSTIN requirement for imports clarified: PAN may suffice where registration is not required and consignments must not be detained.
Clarifies that CGST Chapter VI registration provisions apply to IGST; persons exclusively making tax-exempt or non-liable supplies need not obtain GSTIN and may use PAN as IEC. Officers must not detain consignments where CGSTIN is not legally required, must guide importers and brokers to quote authorized PAN/GSTIN on the Bill of Entry, and must follow DG(Systems) guidance that the importer's master-level state code match the first two digits of the quoted GSTIN, with item-level origin permitted if different.
GSTIN requirement for the purpose of import & export
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Registration liability: PAN may substitute for GSTIN where importers/exporters are not liable to registration for exempt or non taxable goods.
Chapter VI registration provisions of the CGST Act, applied to IGST by Section 20, govern GSTIN requirements for import/export; where persons are not liable to registration under Section 23 because they deal exclusively in goods not liable to tax or wholly exempt, PAN (as IEC) suffices and may be quoted in Bills of Entry or Shipping Bills instead of GSTIN.

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