Goods and Services Tax implementation alters customs procedures and IGST exemption treatment for SEZ imports, requiring trade compliance.
Introduction of the Goods and Services Tax prompted amendments to customs law and procedure, with a CBEC circular clarifying bonds and letters of undertaking for exports and notifications amending tariffs and providing IGST exemptions for SEZ units and developers on imports of goods and services. Stakeholders are directed to consult the listed instruments on the CBEC website, familiarise themselves with the changes, and report any difficulties to the Principal Commissioner's office.

Tariff classification of dioctyl orthophthalate clarified: ortho isomer classed under specific tariff line; meta and para under residual.
Classification of dioctyl orthophthalate (DEPH) turns on subheading rules and specificity: Sub heading Note 2 prevents Chapter Note 3's numerical order rule from applying between competing subheadings within the same heading. A specific subheading exists for the ortho variety, which therefore takes precedence over the residual "other" subheading; dioctyl orthophthalate (ortho) is classifiable under the specific ortho subheading, while the meta and para isomers fall under the residuary subheading for other dioctyl phthalates.

Customs duty collection arrangements delegated to a designated bank for EDI-based duty collection and drawback payment at specified stations.
State Bank of India, Panbazar, Guwahati branch (BSR Code 0000078) is authorised for collection of Customs duty and payment of duty drawback under the EDI system for Darranga LCS (INDRG8), Kamardwisa (Rangapani) LCS (INPBLB), and LGBIA Airport, Borjhar (INGAU4); arrangements are effective from the date of issue of the facility notice.

Late filing charge exemption for bills of entry allows waiver where prior filing existed and bonafide delays are evidenced.
No late presentation charge will be levied for consignments with advance bills of entry filed prior to the GST transition and entry inward thereafter; importers unable to file due to circumstances beyond their control may seek waiver by producing sufficient evidence, and assessing groups will consider waivers on merits after satisfying themselves of the bonafide nature of each case.

Rebate of State Levies revised for garment and textile exports; new rates effective and EDI implementation completed.
Revised rates for the Rebate of State Levies (RoSL) on export of garments and textile made up articles are effective 1 July 2017, including revised RoSL rates for the AA AIR combination, applicable to exports with Let Export Order dates from that date; EDI implementation of the revised rates is complete, and public notices and standing orders should be issued for guidance with implementation difficulties to be reported to the Board.

Concessional import duty rules: administrative functions move from Central Excise to Customs while jurisdictional transfer is formalised.
The Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017 supersede the 2016 Rules in view of GST; administrative tasks previously discharged by Central Excise officers are to be carried out by Customs officers, but until formal reallocation of Commissionerate jurisdictions by the Board, existing Central Excise Commissionerate officers will continue to perform those functions and stakeholders should report implementation difficulties to the Commissioner.

GSTIN exemption: PAN as IEC suffices for importers and exporters exclusively trading in non taxable or exempt goods.
Importers and exporters exclusively engaged in import or export of goods that are not liable to tax or are wholly exempt under CGST or IGST need not obtain a GSTIN; PAN (when authorised as an IEC by DGFT) suffices for customs clearance, and Commissioners must ensure consignments are not held up and that PAN is quoted in bills of entry and shipping bills where the exemption applies.

GST implementation training announced to guide trade on registration, transition, invoicing and recordkeeping via live broadcasts.
Notice informs importers, exporters, customs brokers and trade of a six day GST outreach titled GST Ki Master Class covering Registration and Migration, Transition and Invoice Making, and Composition and Record Keeping in Hindi and English. Sessions, led by a team headed by the Revenue Secretary, will be telecast live on national television and webcast on the PIB to provide uniform answers to frequently asked GST questions.

Concessional import duty rules implemented; customs officers to assume excise roles under transitional jurisdictional arrangements.
The Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017, effective 1 July 2017, replace the 2016 rules and apply to importers seeking concessional duty relief where benefit depends on use of imported goods in manufacture or service provision. Administrative duties formerly exercised by Central Excise officers are to be assumed by Customs officers, but until the Board reassigns Commissionerate jurisdictions, Central Excise officers will continue performing those functions; Central Excise officials already have legal empowerment under the Customs Act, 1962.

Duty drawback transition: exporters may claim composite AIRs subject to conditions limiting input tax credit and refunds.
Effective 1 July 2017, a three month transition permits exporters to claim pre existing composite AIRs or only the Customs portion; claiming composite or Brand rates bars simultaneous availing of input tax credit or IGST refund on exports or inputs and prohibits carrying forward CENVAT credit, with prescribed declarations required. Changes in AIRs adjust rates, caps and classifications for specified textile, marine, leather and metal items. Fixation of Brand rates and supplementary drawback claims are transferred from Central Excise to Customs formations, with transitional delegation to existing Central Excise Commissionerates until Customs jurisdictions are notified.

Duty drawback processing for DTA-to-SEZ supplies shifted to Customs jurisdiction, altering payment and brand-rate responsibility.
Drawback claims for supplies by DTA units to SEZ units or developers, where a disclaimer is issued, shall be processed and paid by the Principal Commissioner/Commissioner of Customs having jurisdiction over the DTA unit; brand rate fixation for such supplies will also be undertaken by that Customs office. Pending claims with Central Excise formations are to be transferred to the jurisdictional Customs office, and existing Drawback Rules instructions remain applicable except as modified by this reallocation. Central Excise officers designated as Customs officers will continue functions until Customs commissionerates assume responsibility.

Brand rate fixation in GST transition: Customs at place of export will process applications with specified input tax credit restrictions.
Fixation of Brand rate drawback is reassigned to the Customs Commissionerate having jurisdiction over the place of export from the GST commencement; Rule 6 and Rule 7 are amended and pending Central Excise applications will be transferred to the relevant Customs Commissionerate (exporter may choose where multiple export locations exist). Verification of data may be conducted through the Customs formation over the factory. Transitional conditions allow claim of AIR or Brand rate for pre-GST duties provided exporters do not claim CGST/IGST input tax credit or IGST refund and must furnish prescribed declarations; existing procedures apply mutatis mutandis.

Bond and Bank Guarantee Cell centralisation streamlines custody and monitoring for import bonds and guarantees at ACC Mumbai.
A dedicated Bond and Bank Guarantee Cell (Import) at ACC, Mumbai is established to centralise custody and monitoring of bonds and bank guarantees for the Import Commissionerate, operating in a segregated location alongside the BBG Cell (General) and following Public Notice No. 15/2017 and Standing Order No. 08/2017. Interim charge is assigned to specified officers and stakeholders are invited to report implementation difficulties to the issuing office.

Exemption from late filing charges for Bills of Entry affected by system failures, subject to evidence of attempted electronic submission.
A waiver of the late presentation charge for Bills of Entry affected by post-GST ICES/ICEGATE disruptions is available where the broker or importer provides evidence of attempted electronic submission without acknowledgement; DC/ACs will decide waivers on merits. For advanced BEs lacking IGST details that require cancellation and refiling due to the system issue, late filing charges for the refiling may be waived on verification, but the cancellation fee must be paid.

Food imports from Bangladesh: BSTI test-analysis certificates accepted for listed products, enabling customs clearance when consignment details match.
BSTI, Dhaka is authorised to issue test-analysis certificates for specified food products for import; Indian food-import authorities must accept those certificates. Customs at India-Bangladesh land crossings may clear consignments on the strength of a BSTI certificate only if it specifically pertains to the consignment and includes correlating batch details; absent a certificate or where details mismatch, existing procedures including testing by designated Indian laboratories apply.

Shipping bill amendment procedure: centralized post shipment review requires preexisting documentary evidence and time bound disposal.
Administrative procedure for amendment or conversion of shipping bills before and after Let Export Order: pre LEO amendments processed at CFS or Parking Plaza by EO/PO with AO/Supdt.(P) approval and referral of suspected evasion; post shipment amendments processed centrally at CEAC where TA/STA files applications, AO/Supdt.(P) examines supporting documentary evidence existing at time of export, issues deficiency memos within seven working days, may verify records, and, if statutory documentary conditions and circular instructions are satisfied, the Group Assistant/Deputy Commissioner may allow the amendment; cases to be disposed ordinarily within thirty days.

Transition period for duty drawback allows composite AIRs subject to conditions preventing simultaneous input tax credit or refunds.
A three month transition period from 1.7.2017 to 30.9.2017 allows exporters to claim composite All Industry Rates (AIRs) of duty drawback or Brand rates subject to prescribed declarations and conditions that bar simultaneous availing of input tax credit (CGST/IGST) or refund of IGST and prohibit carrying forward Cenvat credit under the CGST Act, 2017; exporters may alternatively claim only the Customs portion of AIRs and still avail input tax credits or refunds.

Drawback of integrated tax and compensation cess allowed on re exported imports, subject to GST officer certification to prevent dual benefit.
Drawback under Section 74 now includes refund of integrated tax and compensation cess paid on imported goods when re exported, with Re export Rules amended to reflect this. Payment of such drawback must be preceded by a certificate from the Central/State/UT GST officer confirming no input credit or refund of integrated tax/compensation cess has been claimed, to prevent dual benefit; other procedural instructions under Section 74 remain applicable.

Export container sealing: self-sealing allowed where exporters meet GST return and approval requirements, using tamper-proof electronic seals.
Exports are zero rated, allowing export under bond or Letter of Undertaking without IGST and claim of unutilized input tax credit, or export on payment of IGST with refund via the shipping bill mechanism. Shipping bill formats are revised for GST compliance. Self-sealing replaces CBEC sealing subject to premises notification, GST registration and filing, premises inspection and approval, use of tamper proof electronic seals with unique IDs declared in the shipping bill, and risk based examination at ports; procedure effective 01.09.2017.

Seized cigarettes must display the updated second health warning image and meet packaging rules before disposal.
Seized and confiscated cigarettes must, before disposal and release for sale, comply with the amended health warning specifications under the Packaging and Labelling Rules requiring two rotating specified images, the second image to apply to products manufactured or imported on or after 1 April 2017, and packaging requirements including 85% principal display area, format, language, colour and resolution; customs disposal units must verify these requirements in addition to existing statutory conditions.