Continuity bond acceptance: B-17 bond valid; inter-unit transfers require GST and recipient customs duty liability.
The B-17 running bond shall serve as the continuity bond under the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017; estimated import quantities and values may be submitted for periods up to one year and amended as needed; transitional option permits use of Rule 5 or procurement certificates; inter-unit transfers require invoice and GST payment, no customs duty at transfer, supplier to endorse any customs duty exemption, and recipient bears customs duty liability upon DTA clearance.

GSTIN requirement clarified: authorised PAN may be used for customs clearance when GSTIN is not legally required.
Requirement of GSTIN for import and export is clarified: persons exclusively supplying goods that are not taxable or wholly exempt need not obtain GSTIN and may use authorised PAN (as IEC) for bills of entry and shipping bills; customs must not delay consignments where GSTIN is legally unnecessary and stakeholders should quote authorised PAN for clearance.

Bond or Letter of Undertaking for exports without integrated tax clarifies eligibility and security requirements for exporters.
Exporters making zero-rated supplies without payment of Integrated Tax must furnish a bond or Letter of Undertaking in FORM GST RFD-11; Notification No.16/2017 identifies who may submit LUTs and others must submit bonds on non-judicial stamp paper. Where bonds are required, exporters shall furnish a running bond covering estimated tax liability and top up or submit a fresh bond if liabilities exceed the bond. A bank guarantee may be required with the bond, but the jurisdictional Commissioner may reduce or waive it based on exporter track record; such guarantees should normally not exceed fifteen percent of the bond amount.

Brand rate drawback jurisdiction shifted to Customs commissionerates; transition claims barred from concurrent GST input credit or refund.
With effect from 1.7.2017 Brand rate fixation under Rules 6 and 7 will be handled by the Customs commissionerate having jurisdiction over the place of export, with exporters able to file where exports occur from multiple places. A three month transition preserves the extant duty drawback scheme but conditions draw back claims to preclude simultaneous CGST/IGST input tax credit or IGST refund and bars carrying forward Cenvat credit; prescribed declarations are required. Pending Brand rate applications will be transferred to the chosen Customs commissionerate and prior circulars continue to apply.

Drawback transition period permits composite AIR claims while restricting input tax credit and Cenvat carry forward on exports.
A transition regime permits exporters to claim composite All Industry Rates (AIR) of duty drawback or brand rates for exports during the transitional window, provided they file prescribed declarations and accept conditions preventing concurrent receipt of composite drawback and input tax credits or IGST refunds, and barring carry forward of Cenvat credit; alternatively exporters may claim only the Customs portion of AIR and retain input tax benefits. Concurrently, AIRs and tariff classifications have been adjusted and responsibility for brand rate fixation and supplementary claims has been transferred to Customs formations, with interim discharge of functions by designated Central Excise officers.

Exports under Letter of Undertaking: LUT or bond required for integrated-tax-free exports, with running bonds and limited bank guarantees.
Exports without payment of integrated tax require a bond or a Letter of Undertaking in FORM GST RFD-11 under rule 96A; eligible exporters may use LUT, others must furnish a bond on non-judicial stamp paper. Bonds may be running, covering estimated tax liability across consignments, and must be topped up if insufficient. A bank guarantee may be required at the Commissioner's discretion and should normally not exceed 15% of the bond amount. LUTs are valid for twelve months and jurisdictional Deputy/Assistant Commissioners accept bonds/LUTs, with temporary filing permitted before central or state authorities.

GST registration requirement: PAN/IEC may suffice for certain importers and exporters, quote PAN in shipping documents.
Registration for import and export follows CGST Act provisions applied to IGST via Section 20; Section 23 excludes from registration persons engaged exclusively in supplies of goods that are not liable to tax or wholly exempt, and in such cases the PAN (authorised as IEC) suffices. Importers, exporters and customs brokers must quote the authorised PAN in bills of entry and shipping bills for clearance.

Import duty concession rules now place responsibility on customs officers while central excise officers continue duties until jurisdictions transfer.
The Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017 replace the 2016 rules for concessional imports tied to manufacture of excisable goods or provision of services, effective 01.07.2017; operational responsibilities assigned to Customs officers will be assumed, but until Board issues notifications altering Commissionerate jurisdictions, Central Excise Commissionerate officers will continue to perform those functions, supported by existing legal empowerment under the Customs Act, 1962.

Duty Drawback jurisdiction now rests with Customs Commissioners who will process DTA-to-SEZ supplier claims and fix brand rates.
Drawback claims by DTA suppliers for supplies to SEZ units or developers shall be processed and paid by the Principal Commissioner/Commissioner of Customs in whose jurisdiction the DTA supplier falls, who will also fix Brand rates where required; this applies to fresh claims filed from 1 July 2017, while claims pending with Central Excise up to 30 June 2017 must be transferred to the jurisdictional Customs office with careful coordination, and Central Excise formations will continue to discharge Customs functions until Customs Commissionerates are notified.

Drawback of integrated tax and compensation cess includes refund on re exported imports, subject to GST officer certificate preventing credit claims.
Drawback under Section 74 now includes refund of integrated tax and compensation cess on re exported imports; the Re export Rules have been amended accordingly. A certificate from the relevant GST officer is required to confirm that no credit of integrated tax or compensation cess has been availed and no refund claimed, to prevent dual benefit. Existing procedural instructions for drawback claims remain unchanged.

Export goods are zero rated under IGST; exporters may use LUT/bond or pay tax and claim refunds, and use approved self sealing.
Export supplies are zero rated, allowing exporters to either export under bond or Letter of Undertaking without paying integrated tax and claim refund of unutilized input tax credit, or pay integrated tax and claim refund via shipping bills treated as deemed refund applications subject to valid returns. Shipping bill formats are modified for IGST compliance. Self-sealing of containers replaces CBEC sealing for approved premises where exporters notify customs, obtain premises approval, use tamper proof electronic seals with embedded export and invoice data, and comply with risk based examination at ports; transitional implementation is effective 01.09.2017.

Exports under Letter of Undertaking: bond/LUT procedures permit running bonds and conditional bank guarantees for IGST-free exports.
Exporters removing goods or services without payment of integrated tax must furnish a bond or a Letter of Undertaking (LUT) in FORM GST RFD-11 under rule 96A; eligible categories may use LUT while others must furnish bond on non-judicial stamp paper. Bonds may be running bonds covering estimated tax liability and may require a bank guarantee at the Commissioner's discretion, though a Commissioner satisfied with an exporter's track record may accept bond without a bank guarantee. LUTs are valid twelve months and bonds/LUTs are accepted by the Deputy/Assistant Commissioner with jurisdiction over the exporter's principal place of business.

Continuity bond requirement clarified: existing B-17 bond accepted and transitional import procedures for EOUs under GST defined.
The Board confirms that the B-17 bond will satisfy the continuity bond requirement under the IGCR Rules, units may submit and amend estimated import quantities and values for periods shorter than a year and may use Procurement Certificates during the transitional period; inter unit transfers are invoiced with GST but without customs duty at transfer, with the supplier endorsing duty exemption and the recipient accountable for basic customs duty upon clearance to DTA, and Procurement Certificates are not required for such transfers.

Duty drawback processing shift: Customs offices now handle DTA-to-SEZ supplier claims and brand rate fixation, replacing Central Excise.
Processing and payment of duty drawback claims for supplies by DTA units to SEZ units/developers, and fixation of brand rates if required, shall be undertaken by the Principal Commissioner/Commissioner of Customs having jurisdiction over the DTA supplier for fresh claims filed from 1.7.2017; pending claims up to 30.6.2017 shall be transferred from Central Excise commissionerates to the jurisdictional Customs offices, with Central Excise continuing Customs functions until Customs commissionerates are notified.

Rebate of State Levies on garment and textile exports revised; new ROSL rates apply to exports with LET order dates from July.
Revised Rebate of State Levies (ROSL) rates for garment and textile made up exports apply to shipments with LET Export Order dates on or after 1 July 2017; the notification prescribes separate ROSL rates for standard claims and for Advance Authorization-All Industry Rates (AA AIR) combinations, and Customs has directed exporters and brokers to implement the revised schedules and report any difficulties to the department.

Continuity bond recognition: B-17 bond suffices and inter-unit transfers proceed by invoice with GST, recipient liable for customs duty on DTA clearance.
The B-17 running bond satisfies the continuity bond requirement under the IGCR rules; estimated import forecasts under Rule 5(1)(a) may cover up to one year but can be for shorter periods and amended; transitional option until 31-07-2017 to use Rule 5 or procurement certificates; inter-unit transfers are by invoice with GST, no customs duty on transfer, supplier must endorse customs duty exemption availed, and recipient is liable for basic customs duty when goods or finished goods are cleared into DTA.

Custodianship extension permits Air India to hold transshipment cargo for specified flights under existing public notice conditions.
Extension of custodianship granted to M/S Air India Ltd. to handle import cargo/goods meant for transshipment to various Customs Airports and export cargo/goods meant for transshipment to designated gateway airports for flights operated by M/S Air India Ltd. from CSI Airport, Mumbai, exercised under Sections 8(a), 45(1) and 141(2) of the Customs Act, 1962; all other terms of Public Notice No. 13/2014 remain unchanged.

Custodianship extension to Air India Air Transport Services Ltd preserves custody of specified Air Cargo Complex modules and warehouses.
Under Customs Act authority, custodianship is extended to M/S Air India Air Transport Services Ltd for Module-I (Export Shed), Module-III (Heavy Shed and Light Shed), the ETV warehouse and the APEDA Shed at the Air Cargo Complex, Mumbai, as an addendum that preserves all other terms and conditions of Public Notice No. 04/2015.

Continuity bond compliance: B 17 bond accepted and inter unit transfers allowed on invoice with GST, duty payable on DTA clearance.
The notice confirms that a B-17 running bond meets the continuity bond requirement under the Import of Goods at Concessional Rate of Duty Rules, 2017; estimated import quantity/value information under Rule 5(1)(a) may be provided for periods up to one year, for shorter periods, and may be amended; during the transitional period units may follow Rule 5 procedure or use procurement certificates; inter-unit transfers occur on invoice with GST, without immediate customs duty payment, supplier endorsement of duty exemption must be made, and recipient units are liable to pay basic customs duty when goods or finished products enter the domestic tariff area.

Right to second laboratory test enables importer-requested re-testing with specified procedural safeguards and considered reliance on results.
Opportunity for a second laboratory test is provided as a trade facilitation measure for import consignments where initial sample testing yields adverse or disputed results, subject to procedural safeguards. An importer must request re-testing in writing to the Additional/Joint Commissioner within ten days of receiving the first test result. Re-tests must use the remnants of the original tested sample or duplicate sealed representative samples in Customs custody; fresh sampling may be done in the presence of the importer only while the consignment remains under Customs control. The competent authority shall consider both test results and, if they conflict, specify in writing the reasons for relying on either result.