Brand rate drawback: fixation moved to Customs at place of export with GST transition conditions on input tax credits.
Fixation of Brand Rate drawback is reorganised for the GST regime effective 1.7.2017: during the three month transition the existing duty drawback scheme continues but exporters claiming AIR or Brand rate must forgo CGST/IGST input tax credits or IGST refund and cannot carry forward Cenvat credit; Brand rate work is transferred to the Customs Commissionerate having jurisdiction over the place of export (exporter may choose one place if multiple), pending Central Excise applications will be transferred to Customs, and prior circulars/procedures apply mutatis mutandis with verification by the factory jurisdiction where required.

Concessional basic customs duty for courier imports applies when goods are for personal use and not prohibited.
Courier imports are not subject to the policy restriction in heading 9804 ITC (HS) and, where goods are intended for personal use and not prohibited under the Foreign Trade (Development and Regulation) Act, are eligible for the concessional basic customs duty provided in Notification No. 50/2017; classification should follow ITC (HS) policy guidance while duty treatment follows the Customs Tariff Act.

Appointment of First Appellate Authority: Joint Commissioner designated to adjudicate appeals within Import II New Custom House jurisdiction.
Shri M. Ram Mohan Rao, Joint Commissioner of Customs (Import II), New Custom House, Ballard Estate, is appointed as First Appellate Authority to exercise appellate functions within the jurisdiction of the Commissioner of Customs (Import II), New Custom House, Mumbai Zone I, formalizing the delegation of appellate responsibility and partially modifying a prior public notice.

Self-sealing of export containers permitted with electronic tamper proof seals and procedural safeguards under GST regime.
Exports are treated as zero rated supplies, permitting either export under bond/LUT without integrated tax and refund of unutilized input tax credit, or export on payment of integrated tax with refund via the GST refund mechanisms; the shipping bill with GST invoice details is deemed an application for refund when returns are filed. For sealing, a simplified self sealing regime replaces routine Customs sealing at premises subject to GST registration (with limited exceptions), prior notice and inspection, Commissioner's permission, use of a tamper proof electronic seal with declared unique number and preloaded export data, and risk based examination at port/ICD.

Brand rate of drawback: customs commissionerate at place of export handles fixation; transitional limits on GST credit and refunds.
Fixation of Brand Rate of Drawback is assigned to the Customs Commissionerate having jurisdiction over the place of export; where exports occur from multiple places the exporter may file with any one jurisdictional Commissioner. Transitional provisions allow claiming AIR or Brand rate subject to conditions that bar availing CGST/IGST input tax credit, claiming IGST refund on exports, or carrying forward Cenvat credit for exported goods; prescribed declarations are required. Pre-existing applications will be transferred to Customs Commissionerates and Central Excise formations will continue functions until Customs jurisdictions are notified.

Duty drawback processing shift: Customs commissioners to process DTA-to-SEZ drawback claims and fix brand rates.
Duty drawback claims by DTA suppliers for supplies to SEZ units or developers shall be processed and paid by the Principal Commissioner/Commissioner of Customs having jurisdiction over the DTA supplier, who will also fix Brand rates if required; this applies to fresh claims filed from 1 July 2017, while pending claims filed up to 30 June 2017 shall be transferred from Central Excise formations to the jurisdictional Customs offices, and existing processing instructions otherwise remain in force.

Transition to GST: exporters may claim composite duty drawback rates only under conditions preventing simultaneous input tax credit or refund.
Amendments provide a three month transition permitting exporters to claim existing composite AIRs or Brand rates for exports while imposing prescribed declarations and conditions to prevent simultaneous receipt of composite drawback and CGST/IGST input tax credit or refund; composite claimants cannot carry forward Cenvat credit. Certain AIR tariff lines, rates and caps have been revised for better product differentiation and anomaly removal. Administrative responsibility for Brand rate fixation and supplementary claims shifts from Central Excise to Customs formations, with transitional arrangements preserving existing Central Excise functions until Customs Commissionerates assume jurisdiction.

Drawback of integrated tax and compensation cess now refundable on re-exports, subject to certificate preventing dual benefit.
Drawback now expressly includes refund of integrated tax and compensation cess on re-exported imported goods under the amended Re-export Rules; authorities must secure a certificate from the relevant GST officer confirming no input tax credit or refund of the integrated tax/compensation cess has been availed or claimed to avoid dual benefit.

Export goods classified as zero rated; exporters may use bond/LUT or pay IGST and follow new self-sealing rules.
Exports are designated Zero Rated Supply, allowing exporters to either export under bond or Letter of Undertaking without payment of integrated tax and claim refund of unutilized input tax credit, or export on payment of integrated tax and claim refund; refunds under the bond/LUT route require electronic filing through the Common Portal after delivery of export manifest. Container sealing is simplified: approved premises may follow a regulated self-sealing procedure using tamper-proof electronic seals declared in the shipping bill, subject to registration, prior approval, inspection, and risk-based checks at ports; effective 01.09.2017.

Duty drawback processing for DTA-to-SEZ supplies shifted to Customs jurisdiction, with pending claims transferred and brand rates fixed.
Duty drawback claims for supplies by DTA units to SEZ units or developers shall be processed and paid by the Principal Commissioner or Commissioner of Customs in whose jurisdiction the DTA unit falls, and that office shall also fix brand rates if required; this applies to fresh claims filed from 1.7.2017. Claims filed up to 30.6.2017 and pending with Central Excise formations must be transferred to the jurisdictional Customs Commissionerate, with Central Excise formations continuing Customs functions until replacement Customs Commissionerates are notified.

Brand rate fixation moved to exporting port customs, with transition safeguards preventing dual GST credits or refunds.
Fixation of Brand rate drawback under Rules 6 and 7 is transferred to Customs Commissionerates with jurisdiction over the place of export; exporters from multiple places may choose one Commissionerate. Transitional GST provisions permit claiming AIR or Brand rate subject to conditions preventing simultaneous CGST/IGST input tax credit or IGST refund, and bar carry forward of Cenvat credit when drawback is claimed. Exporters must submit prescribed declarations; prior Brand rate applications will be transferred to Customs and earlier procedural guidance applies.

Self-sealing of export containers under GST enables electronic seals and risk based customs inspection for export compliance.
Exports are zero rated supplies allowing refund either under bond/Letter of Undertaking for unutilized input tax credit or on payment of integrated tax with refund; refund under LUT requires electronic application after export manifest delivery, while payment-route refunds are processed by treating the shipping bill with GST invoice details as the refund application once export is confirmed and valid returns filed. Shipping bills were revised for IGST and a trust based self-sealing regime replaces CBEC sealing, subject to GST registration (with exceptions), prior notice, on site inspection and approval, use of tamper proof electronic seals with declared identifiers, and risk based examination at ports.

Duty Drawback transition scheme allows exporters to claim composite rates during GST transition, subject to conditions.
A transitional regime allows exporters to claim composite Duty Drawback All Industry Rates during GST transition subject to prescribed declarations and prohibitions on availing CGST/IGST input tax credit, claiming IGST refunds, or carrying forward Cenvat credit; exporters may instead elect to claim only the Customs portion of AIR and avail input tax credit or IGST refund. Changes to AIRs adjust rates, caps and classifications for specified textile, marine, leather and nickel products to correct anomalies and improve differentiation. Brand rate fixation and supplementary drawback claims are now administered by Customs formations at the place of export.

Drawback of integrated tax and compensation cess now allowed on re-exports, subject to GST officer certificate preventing dual benefit.
Drawback under the Customs Act now expressly covers refund of integrated tax and compensation cess on re-exported imports, and drawback sanction will require a certificate from the jurisdictional GST officer confirming that no input tax credit or refund in respect of that integrated tax or compensation cess has been availed or claimed.

GST implementation: customs law and procedures amended effective July, stakeholders must adopt revised notifications and circulars.
Introduction of the Goods and Services Tax effective from 1 July 2017 prompts amendments to customs law and procedure, including circulars and notifications addressing drawback of integrated tax and compensation cess on re-exports, revisions to duty drawback rates and brand-rate fixation, concessional import rules, containerised export procedures, and updates to tariff and non-tariff notifications prescribing customs duty, IGST and compensation cess rates; stakeholders must familiarise themselves with the cited instruments and report implementation difficulties.

Export procedure and container sealing permit self-sealing for GST-registered exporters under prescribed electronic seal and permission conditions from ports
Supplies for export are Zero Rated Supply, allowing exporters to either export under bond or a Letter of Undertaking without payment of integrated tax and claim refund of unutilized input tax credit, or export on payment of integrated tax and claim refund. Refund under LUT must be filed electronically through the common portal after delivery of the export manifest/export report with prescribed documents. Self-sealing at approved premises is permitted for GST-registered exporters upon inspection and permission, using tamper proof electronic seals whose unique numbers are declared in the Shipping Bill; consignments remain subject to risk based examination.

Duty drawback guidance for DTA unit supplies to SEZs clarified under GST, referencing existing Board circulars for claim procedure.
Duty drawback treatment for supplies by DTA units to Special Economic Zones in the GST regime is clarified by directing stakeholders to Board Circular No. 24 and earlier Circulars No. 43/2007 and No. 39/2010 as the operative guidance for drawback entitlement and claim processing, and inviting trade to report operational difficulties to the department.

Brand rate drawback fixation in GST scenario clarified; exporters must follow Board circulars and report implementation issues.
Fixation of the brand rate for drawback in the GST context requires applying the Board's guidance and existing procedural circulars and instructions to compute admissible drawback where tax incidence has changed; stakeholders are directed to the cited circulars and invited to report implementation difficulties to the customs office.

All industry rates of duty drawback amended; stakeholders must follow circulars and notifications and report implementation difficulties.
Amendments revise the All Industry Rates of Duty Drawback and related procedural changes, effective 1.7.2017, pursuant to a Board Circular and two customs notifications read with an earlier amended notification; importers, exporters and customs brokers are directed to follow those instruments for claim processing and to report any implementation difficulties to the department.

Drawback of integrated tax and compensation cess on re exported imports guided administratively, affecting exporters and customs brokers.
Drawback of integrated tax and compensation cess is permitted on imported goods that are re exported, and importers, exporters and customs brokers are directed to follow the Board's Circular guidance for claim procedures and report any implementation difficulties to the customs department.