Constitution of Review Committees pairs Chief Commissioners to review specified customs jurisdictions under section 129D framework.
The Central Board of Excise and Customs constitutes Review Committees of two Chief Commissioners, designated in the Table, to exercise review functions for areas within the jurisdiction of the Principal Commissioner or Commissioners specified, pursuant to sub-section (1B) of section 129A read with the cited notifications, for purposes of sub-section (1) of section 129D; the Table pairs Commissioners with defined zones and Commissionerates and includes explanatory provisions on inclusion of Principal Chief Commissioners and Central Excise Chief Commissioners.

GSTIN requirement clarified: GSTIN not mandatory where registration not required; PAN may be used and shipments not to be detained.
Clarification states that persons exclusively supplying goods that are not taxable or wholly exempt are not required to obtain GSTIN and may use PAN authorized as IEC; officers must not hold export consignments where CGSTIN is legally not required. Exporters should quote exporter state code at master level matching GSTIN first two digits on the Shipping Bill, may declare differing origin at item level, and must quote authorized PAN/GSTIN for clearance while implementation difficulties should be reported to customs authorities.

GST registration requirement clarified for importers and exporters: PAN suffices where GSTIN is not required, facilitating customs clearance.
Where persons are not liable to registration under the CGST regime-including those making supplies that are not taxable or wholly exempt-GSTIN is not mandatory for import/export and authorized PAN (as IEC) will suffice; customs clearance should not be held up and PAN should be quoted in bills of entry and shipping bills.

Export Bond/LUT requirements: exporters must furnish running bonds or LUTs and security as required, subject to jurisdictional acceptance.
Exports without payment of integrated tax require a bond or a Letter of Undertaking in FORM GST RFD-11 under rule 96A; non-notified exporters must furnish a bond on stamp paper while eligible exporters may furnish an LUT. Bonds may be maintained as running bonds covering estimated tax liability and topped up when insufficient. Jurisdictional Commissioners decide bank guarantee requirements based on exporter track record, and acceptance of bonds/LUTs is by the Deputy/Assistant Commissioner for the exporter's principal place of business, with temporary acceptance flexibility between Central and State tax authorities.

GSTIN not required for exclusively exempt importers/exporters; PAN/IEC must be quoted and consignments not delayed.
Where importers or exporters deal exclusively in goods not taxable or wholly exempt under the CGST/IGST framework, GSTIN is not required and PAN authorised as IEC suffices; registration provisions under the CGST Act apply to IGST by statutory linkage. Customs will not hold up consignments where GSTIN is legally unnecessary, and importers, exporters and brokers must quote PAN in bills of entry and shipping bills for clearance, with implementation issues to be reported to the customs office.

Chemical examination procedure for ISO tank exports: exporters must provide competent technical personnel and bear responsibility.
Examination of export cargo in ISO tanks follows the procedure for other hazardous cargo in Public Notice No. 46/2017; when samples are required for chemical testing, the exporter must arrange a competent technical/expert person to facilitate sample drawal under the supervision of the Export Officer/Preventive Officer. For hazardous cargo, an exporter, customs broker, or authorised representative/expert competent in handling the cargo may be present during examination; the exporter is responsible for ensuring competence and for consequences of any mishandling.

Letter of Undertaking for zero-rated exports permits LUT or running bond with conditional bank guarantee and jurisdictional acceptance.
Exports without payment of integrated tax require furnishing a Letter of Undertaking (LUT) in FORM GST RFD-11 or a bond under rule 96A; eligible exporters may use an LUT per the Notification, others must submit a running bond on non-judicial stamp paper covering estimated tax liability. FORM GST RFD-11 allows a bank guarantee, which the jurisdictional Commissioner may waive or set based on exporter track record; LUTs are valid for twelve months and non-compliance may necessitate a bond. Jurisdictional officers accept bonds/LUTs at the exporter's principal place of business, with transitional central/state submission permitted.

Export container rules: zero-rated exports permit bond/LUT or IGST payment with refunds; self-sealing allowed with electronic seals.
Export supplies are zero rated, allowing exporters to choose export under bond/LUT without payment of integrated tax and claim unutilized input tax credit, or to pay IGST and claim refund; refund claims under LUT are filed electronically after delivery of the export manifest, while payment-route refunds are processed via the shipping bill and electronic confirmation of export and filing of valid returns. Self-sealing of factory/warehouse-stuffed containers is permitted subject to prior approval, GST registration and return filing requirements, premises inspection, use of tamper-evident electronic seals declared in the shipping bill, and risk-based examination at port/ICD; procedure effective 01.09.2017.

Duty drawback jurisdiction shifts to Customs for DTA to SEZ supplies; Customs will process and pay claims after transition.
Processing and payment of drawback for supplies by DTA units to SEZ units or developers, when accompanied by a disclaimer, shall be undertaken by the Principal Commissioner or Commissioner of Customs/Customs (Preventive) having jurisdiction over the DTA supplier, including fixation of the grand rate where required, for all claims filed from 1.7.2017 onwards; pending claims filed up to 30.6.2017 will be transferred from Central Excise to the jurisdictional Customs office, with Central Excise continuing Customs functions until Customs Commissionerates are notified.

Drawback of integrated tax and compensation cess now allowed on re-export, subject to GST officer certificate denying input-credit.
Drawback for re-exported imported goods now includes refund of integrated tax and compensation cess under existing Customs Act framework, pursuant to amendments to the Re-export Rules and relevant notification. Claimants must provide a certificate from the Central/State/UT GST officer confirming that no input tax credit or refund in respect of the integrated tax or compensation cess on the imported or re-exported goods has been availed or claimed; other drawback procedures remain unchanged.

Rebate of State Levies updated for garment and textile exports, with revised rates effective from the notified implementation date.
Revised Rebate of State Levies (ROSL) rates for garment and textile made up exports have been notified, including separate rates for standard ROSL and for ROSL under Advance Authorization-AA AIR. The revised rates apply to exports with Let Export Order dates on or after the notified implementation date. EDI updates to reflect the new rates have been completed; exporters and brokers should follow the notification and circulars and report any difficulties to customs.

Export procedure: GST refund options and authorised self-sealing of containers with electronic seal verification and risk based checks.
Export supplies are treated as Zero Rated Supply, permitting refund either under bond/Letter of Undertaking without payment of integrated tax or on payment of integrated tax with refund; refund claims and shipping bill/GST return interactions are to be processed electronically via the common portal. Self-sealing of containers is authorised subject to prior intimation and premises approval, GST registration and return filing (with limited exceptions), use of tamper proof electronic seals whose identifiers are declared in the shipping bill, digital signing for self-clearance, and risk based examination at ports; the revised procedure takes effect from 01.09.2017.

Central Public Information Officer appointments designate officials to handle information requests within specified district jurisdictions.
Appointment of Central Public Information Officers within the Office of the Commissioner of Customs (Preventive), NER, Shillong is announced, designating specific officers as CPIOs for defined territorial jurisdictions with contact details, taking immediate effect to allocate responsibility for handling information requests within the listed districts.

Single Window Interface referrals to wildlife authority extended to all EDI locations enabling online NOC processing for export consignments.
Extension of the Single Window Interface for Facilitation of Trade (SWIFT) requires online referral of export Shipping Bills to the wildlife referral authority for a No Objection Certificate (NOC) at all Customs EDI locations, using the same EDI-to-office mapping as imports; ICES roles for the SW NOC module have been mapped and a user manual issued.

Bond/Letter of Undertaking for exports may be submitted manually to jurisdictional Deputy/Assistant Commissioner under GST for affected applications.
Manual furnishing of Bond or Letter of Undertaking for exports in FORM GST RFD II is permitted where portal submission is impracticable; such instruments may be submitted in the prescribed format to the jurisdictional Deputy or Assistant Commissioner (format available on the CBEC website). This concession, including delegation from Commissioner to Deputy/Assistant Commissioner, applies to applications filed on or after 1 July 2017 and stakeholders must comply.

GST registration requirement: exempt classes may use PAN instead of GSTIN for importers and exporters at import/export.
GSTIN is required for importers and exporters, but Section 23 CGST Act allows specified classes not liable to registration; where so specified by the Government on GST Council recommendation, PAN shall suffice in place of GSTIN and stakeholders must comply with this position for import and export processing.

Rebate of State Levies revised for garment and textile exports; new rates effective from 01 July under RoSL and AA-AIR.
Rebate of State Levies (RoSL) rates for garment and textile made-up exports were revised by Ministry of Textiles, effective 01.07.2017, applying to exports with Let Export dates from that date; separate RoSL rates apply under the Advance Authorization - All Industry Rates (AA AIR) combination and the EDI system has been updated to implement the change.

Rebate of State Levies revised for made-up garment exports; new rates effective and EDI implementation completed.
Rebate of State Levies under the ROSL Made-ups Scheme has revised rebate rates for standard ROSL and ROSL combined with Advance Authorization-AIR, applicable to exports with Let Export Order dates on or after the specified implementation date; customs EDI implementation of the revised rates is complete and stakeholders should report difficulties to the Commissionerate or Systems Directorate via the designated contact channel.

Bond or Letter of Undertaking for exports - acceptance by deputy/assistant commissioners and manual submission to be permitted.
Requirement to furnish a Bond or Letter of Undertaking prior to export for supplies made without payment of integrated tax must be recorded in FORM GST RFD-11. Acceptance of the Bond or Letter of Undertaking shall be done by the jurisdictional Deputy/Assistant Commissioner, and until the online module is available exporters may manually submit the prescribed FORM RFD-11 to that officer.

Furnishing of Bond/Letter of Undertaking: acceptance by deputy/assistant commissioners and manual FORM RFD-II filing permitted until portal module exists.
Furnishing of Bond/Letter of Undertaking under rule 96A for export without payment of integrated tax must be in FORM RFD-II on the common portal; CBIC permits acceptance by the jurisdictional Deputy/Assistant Commissioner and allows manual submission of FORM RFD-II to that officer until the portal module is available, with exporters authorised to download the specified format from the CBEC website.