Reorganisation of Customs commissionerates: appraising functions reallocated, CIU merged, and a dedicated Customs Audit commissionerate established.
Re organisation reallocates appraising work for Group VII from Export commissionerates to Import I and Import II; SIIB (Import) and SIIB (Export) are given zone wide jurisdiction for import and export matters respectively, and CIU and SIIB (G) are merged under the Principal Commissioner (General). A dedicated Customs Audit Commissionerate will conduct thematic desk reviews, transactional audits including RMS PCA, and On Site Post Clearance Audit (OSPCA). Each commissionerate retains specified operational charges and independent legal, recovery, review and administrative sections. The changes are effective immediately.

Jurisdiction of Customs Officer: Superintendent at EPC is responsible for self sealing notifications and premises reporting.
Exporters must notify the jurisdictional customs officer of premises used for container stuffing and give at least fifteen days' advance notice to the jurisdictional officer of the rank of Superintendent or Appraiser if they intend to use the self sealing procedure; the Superintendent posted at the jurisdictional Export Promotion Circle is the designated jurisdictional Customs Officer for these requirements under para 9 of Circular No. 26/2017 Customs.

Drawback processing and brand-rate fixation reassigned to Deputy/Assistant Commissioner for DTA to SEZ supplies under GST.
Where an SEZ unit or developer issues a disclaimer and the DTA supplier claims drawback, the drawback shall be processed and paid by the Deputy/Assistant Commissioner of Customs (Drawback), Inland Container Depot, Whitefield, Bengaluru if the unit falls in the jurisdiction of the City Customs Commissionerate; fixation of Brand Rate for supplies from DTA to SEZ unit or developer, if required, shall also be done by the Deputy/Assistant Commissioner of Customs (Drawback).

DIGIT data entry requirement extended; upload all show cause notices and adjudication orders to DIGIT, non compliance will be monitored.
The Board requires all formations to complete data entry of Customs offence cases in DIGIT within an extended time frame and directs that, from the stated operational date, all Show Cause Notices and adjudication orders must be uploaded into DIGIT. DIGIT is to serve as the single source for Customs offences; formations must issue Show Cause Notices within stipulated periods and the Board, via DRI, will monitor compliance and treat non completion or non uploading seriously.

Assessable value for IGST and GST cess: system uses higher of statutory valuation or declared sale price for ex bond clearances.
Where goods are sold during warehousing and the Ex Bond importer differs from the warehousing importer, the Ex Bond BE must mark the sale with flag "S", enter the last transaction price as RSP Amount with "SALE" notification; ICES will then compute IGST and GST Compensation Cess using the higher of the statutory valuation or the declared sale price.

Re organisation of commissionerates consolidates export functions and creates a Customs Audit commissionerate with all India audit jurisdiction.
The notice consolidates Export I and Export II into a single Export Commissionerate, Mumbai Customs Zone I, which will assume all former Export II functions, and establishes a Customs Audit Commissionerate at the same office with all India audit jurisdiction. It allocates principal operational charges among the re organised Commissionerates - General Administration, Import I, Import II, Export, Customs Audit, and Appeals - covering appraisal, assessment, examination, licence monitoring, legal/prosecution, audit, adjudication, tax recovery and appeals coordination, and directs trade to note the change in jurisdiction.

No Objection Certificate exemption for licensed manufacturers streamlines drug, device and cosmetic exports while preserving import compliance responsibilities.
A separate No Objection Certificate from the central drug regulator will not be insisted upon for export consignments if the shipping bill is filed by the manufacturer who holds a valid licence under the Drugs and Cosmetics Act and Rules; this exemption covers drugs, medical devices and cosmetics and aims to ease export regulatory practices, while exporters must still meet importing-country requirements and report implementation difficulties to the Commissioner.

Mandatory e-SANCHIT upload required; bills of entry must include IRN proof before electronic filing is permitted.
Mandatory implementation of e-SANCHIT requires electronic upload of supporting documents for all bills of entry filed at Jawaharlal Nehru Custom House w.e.f. 01.04.2018, and ICEGATE will disallow filing unless IRN numbers evidencing prior uploads via e-SANCHIT are provided.

Unique DPD code: centralized allocation at one terminal to standardize importer identifiers and enable portwide DPD access.
Importers with DPD permission must register at JNPCT to obtain a unique DPD code, which other terminals (GTI, NSICT, NSIGT, BMCT) will use for DPD facilitation including PD account opening. JNPCT will allot new codes only after ensuring no duplication with codes shared by other terminals; terminals must share existing codes with JNPCT and replace their codes with JNPCT's codes for existing clients within 45 days. A DPD Cell contact is provided for issues.

Hazardous waste import/export controls require permissions and prior informed consent for regulated transboundary shipments.
Imports of hazardous and other wastes are barred for disposal and permitted only for recycling, recovery, re use, utilisation or co processing; Schedule VI wastes are banned. Part A imports require prior informed consent of the exporting country and MoEFCC permission; Part B imports require MoEFCC permission for actual users; Part D imports require submission of Form 6 and Schedule VIII documents to Customs. MoEFCC reviews Form 5 applications with SPCB comments and may permit imports subject to environmental facilities, treatment arrangements and valid SPCB consents. Port and Customs verify documentation, enforce compliance, and consignments must carry Form 6.

Mandatory e-document upload will bar filing of Bills of Entry without IRN evidence after the cutoff date.
Filers must upload supporting documents via e Sanchit and obtain IRN numbers before filing Bills of Entry; the customs system will refuse any Bill of Entry lacking IRN evidence and physical documents will not be accepted after the cutoff, with no further extensions permitted.

Duty-free import procedures for EOUs clarified: submit required information to port customs and maintain digital records under GST.
Units may claim duty-exemption at the customs station of import upon furnishing information under Rule 5 without awaiting transmission from the jurisdictional officer; email submission is allowed. Warehousing requirements have been removed and units must keep digital, audit-trailed records based on Form A and supply a monthly digital copy. Credit of duty on inputs follows existing procedures for exported or DTA-cleared goods, permitted destructions, transfers, or duty-free donations. Cost recovery charges tied to mandatory warehousing are removed, while Merchant Overtime charges remain applicable.

Digital case management: mandatory use of DIGIT for show cause notices and adjudication orders to ensure timely enforcement.
Completion and maintenance of the DIGIT offence database is mandated, with data entry of all cases required to be completed by formations before 31 July 2018. From 1 April 2018, all Show Cause Notices and adjudication orders must be issued through DIGIT, SCNs should be issued within stipulated timeframes, and the Board/DRI will monitor compliance and view non-compliance seriously.

No Objection Certificate requirement for export consignments eased: manufacturers with valid Drugs and Cosmetics licences need not obtain NOC.
Requirement of a No Objection Certificate for export consignments of drugs, medical devices and cosmetics shall not be insisted upon where the manufacturer files the shipping bill and holds a valid licence under the Drugs and Cosmetics Act and Rules; this extends earlier dispensation that had removed the NOC requirement for certain markets. The instruction is to be treated as a standing order and operational difficulties reported to the Appraising Main (Export).

Working days designation ensures customs field formations remain open and operational for trade stakeholders at month end.
All Customs field formations are directed to remain open on 29.03.2018, 30.03.2018 and 31.03.2018, with those dates to be treated as working days; Customs Brokers, Exporters, Importers and other trade stakeholders are notified that normal customs functions will be available and to plan activities accordingly.

IGST refund mechanism extended: officer interface permits corrected refund claims using concordance table for affected shipping bills
Extension of an alternate IGST refund mechanism allows officer-mediated corrections for shipping bills filed up to 28 February 2018 to address SB005 mismatches; SB006 cases may use transference copies (final Bill of Lading or gateway-port custodian confirmation) for EGM integration. A one-time exception permits refund where IGST was wrongly marked 'NA' by verifying payment via GST return information from the GSPN. Exporters must submit a certified concordance table mapping GST invoices to shipping bills and use the Custom House's dedicated email for claims.

IGST refund on export: officer interface mechanism extended and documentation relief for shipping bill mismatches.
Extension of the officer interface mechanism is authorised for SB005 invoice mismatch cases for shipping bills filed through 28.02.2018 to allow corrective action by Customs officers. For SB006 EGM errors caused by loss of the transference copy, the final Bill of Lading or a gateway port custodian's written confirmation may substitute for integration with the EGM. A one time officer interface procedure is also authorised to verify GSTN return information and permit IGST refund where exporters mistakenly declared IGST payment status as "NA".

Refund of IGST on export: alternate officer-interface mechanism for SB005 invoice mismatches extended to additional shipping bills.
The CBEC alternate officer-interface mechanism for resolving SB005 invoice mismatch cases related to refund of IGST on export under the earlier circular has been extended to cover shipping bills filed through the subsequently notified cutoff, enabling customs officers to reconcile mismatches and facilitate refunds; parties experiencing difficulties may report them to the customs office.

IGST refund alternate mechanism extended, permitting officer-interface corrections and verification for export refund processing.
Extension of the IGST refund alternate mechanism to shipping bills filed up to 28.02.2018 allows officer-mediated correction of SB005 invoice mismatch cases to facilitate refund processing. For SB006 EGM errors, final Bill of Lading or custodian confirmation may replace the transference copy. As a one-time exception, officers may verify IGST payment status through GSTN returns where exporters wrongly declared payment status, and exporters should check ICEGATE and approach jurisdictional officers for rectification.

Refund of IGST on export invoice mismatches: e-mailed concordance submission accepted as primary support for refund claims.
Refund of IGST on exports with invoice mismatches will be processed through an alternate mechanism requiring exporters to e-mail a prescribed concordance table mapping GST invoices to shipping bill invoices to the designated Deputy Commissioner, Drawback, NS-II, JNCH; electronic submission is the primary support for refund claims and physical attendance is not required though optional in-person assistance is available.