GST implementation: FTP-related compliance alerts require exporters, importers and brokers to follow DGFT notice and customs guidance.
The notice advises exporters, importers, customs brokers and other stakeholders to align documentary, filing and procedural practices at customs with Goods and Services Tax implementation and applicable Foreign Trade Policy provisions, continuing guidance in earlier public notices and referencing an enclosed Trade Notice for information and necessary action.

Goods and Services Tax implementation prompts comprehensive customs amendments aligning exemptions, duties and procedural rules.
Introduction of Goods and Services Tax requires alignment of customs law and procedure, through tariff notifications that amend exemptions, prescribe effective customs and IGST rates, rescind earlier notifications, and adjust cesses; and through non tariff and procedural notifications amending bill of entry forms, courier electronic declaration rules, import at concessional rates, and tariff value fixation, with stakeholders advised to familiarise themselves and report difficulties.

Self-sealing of export containers is authorized under GST with electronic seals and risk based customs verification.
Export under GST is zero rated, permitting 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 of tax paid. Refunds under the bond/LUT route require electronic filing on the Common Portal after delivery of export manifest/report. Shipping bills with GST invoice details are deemed refund applications where returns are filed, with electronic exchange between GST and Customs systems to process refunds to the exporter's bank account.

GST roll out: IGST and Compensation Cess replace CVD/SAD on most imports; exports treated as zero rated with refund options.
Guidance clarifies that from 01.07.2017 IGST and, where applicable, GST Compensation Cess replace CVD/SAD on most imports, with IGST/cess levied where bill of entry is filed on or after that date; basic customs duty and specified cesses continue and anti dumping/safeguard duties are includible in IGST/cess valuation. Importers must quote GSTIN to enable ITC of IGST/cess; exports are zero rated with refund options via bond/LUT or refund of IGST paid. Transitional and drawback provisions, changes to shipping/bill formats, and special treatments for SEZ/EOU and project imports are provided.

Indian Customs EDI at Jakhau Port enables electronic filing, automated assessment, licence and bond management for imports and exports.
ICES 1.5 at Jakhau Port mandates electronic filing and automated processing of Bills of Entry and Shipping Bills, requires pre filing registrations (IE Code, brokers, carriers, licences, ICEGATE), and deems a declaration self assessed when the system generates a Bill/Shipping Bill number. The system auto assigns B/Es to Appraising Groups, enforces bond/licence registration and centralized ledgers, applies exchange rates and tariff directories for valuation and duty calculation, supports RMS facilitation for risk based routing, and conditions goods registration/out of charge on payment, bond/BG debits and required documentary verification.

Priority assessment for DPD bills of entry: action required within six hours, with mandatory escalation if unresolved.
Requests from DPD importers to Group AC/DC by letter, SMS/WhatsApp or designated email must be attended as a priority; if a Bill of Entry is not assessed within six hours the Group AC/DC must refer it to the ADC/JC, and unresolved matters on the same working day must be escalated to the Commissioner. A databank of such requests must be maintained.

IGST declaration and GSTIN identification: importers and exporters must record tax and identifier data for online credit reconciliation.
Implementation of GST in Customs requires amendments to Bill of Entry and Shipping Bill electronic declarations to record IGST, GST Compensation Cess, notification/serial identifiers, duty and exemption flags, and CETH or NOEXCISE entries. Importers and exporters must declare State Code and GSTIN/identification type to enable apportionment and input credit; required BE/SB data (port code, BE number/date, IGST taxable value and amounts, IGST payment status) will be validated online with GSTN for seamless credit flow. Shipping Bill and drawback provisions also changed to capture invoice compliance, itemwise taxable values, container details, and transitional drawback certifications.

Indian Customs EDI (ICES 1.5) launched at Jamnagar mandates electronic filing, license/bond registration, RMS-based processing.
ICES 1.5 is launched at JAMNAGAR requiring electronic filing of import Bills of Entry and export Shipping Bills with mandatory registration of IE-Codes, Customs Brokers, carriers and DGFT licenses; self-assessment occurs on generation of a BE/SB number, automated valuation and workflow assignation follow system directories and exchange rates; bond/license/DEPB registration and centralized ledgers enable online debits/re-credits; RMS guides facilitation, assessment and examination; and service centre, ICEGATE, digital signature, e-payment, and Single Window interfaces are prescribed for operational compliance.

GST implementation: Customs office to remain open for transition, staff available to facilitate trade operations.
Implementation of GST requires administrative measures to ensure continuity of import and export operations during the transition; the customs office will remain operational on the initial days of roll out and officers and staff are directed to be present to process consignments and assist trade stakeholders to mitigate disruption and provide on site procedural support.

GST query resolution: dedicated Feedback and Action Room provides guidance during rollout via designated email and helplines.
A Feedback and Action Room staffed by an Additional Director General-level officer and eight Assistant Commissioners has been created to clarify GST implementation issues; it accepts queries via designated helpline numbers and a specific email address and coordinates with existing Air Cargo Complex Nodal Officers.

Amendment to Customs notification issues guidance to importers and clearing agents on amended import procedures.
An amendment to Customs notification revises Notification No. 142/2016 by Notification No. 45/2017 dated 11.05.2017; the amending notification is enclosed with the public notice and published on the central customs website for guidance of importers, clearing agents and the trading public.

Customs GST roll out: IGST replaces CVD/SAD on most imports; exports treated as zero rated with refund or LUT options.
Guidance sets out that from 1 July 2017 most Additional Duties (CVD/SAD) are replaced by IGST, specified goods attract GST Compensation Cess, and exports are zero rated supplies. IGST and Compensation Cess are levied on imports arriving or declared on/after that date, with IGST calculated on assessable value plus customs duties and specified additions (including anti dumping and safeguard duties). GSTIN must be quoted on Bills of Entry for importers to claim ITC; Bill/Shipping Bill formats and IT systems will be amended; transitional provisions and detailed duty calculation illustrations and refund/drawback options are provided.

Customs document amendment fees updated: specified fees now apply to amendments, cancellations and supply of certified copies.
The Levy of Fees (Customs Documents) Amendment Regulations, 2017 amend regulation 3 to prescribe fees for amendment, supplementation and cancellation of specified customs documents-including import/export manifests, shipping bills, port clearance and outward entry applications, and short shipment notices-and for supply of certified copies of bills of entry and other customs documents, while exempting amendment of prior Bills of Entry filed under the proviso to subsection (3) of section 46 of the Customs Act from fee liability.

Goods and Services Tax implementation prompts customs, IGST and procedural changes; stakeholders must review notifications and ensure compliance.
Introduction of Goods and Services Tax requires concurrent amendments to customs law and procedure and is accompanied by multiple Customs, IGST, Integrated Tax Rate and Compensation Cess notifications. The notifications bring specified provisions into force, amend exemption and drawback rules, introduce revised Shipping Bill and Bill of Export regulations, notify IGST rules and rates, prescribe HSN requirements and interest rates, and notify compensation cess provisions. Stakeholders are advised to familiarise themselves with these changes and report difficulties to the office.

Manual filing of bills of entry: digital procedure requires system job numbers, ICES assignment and e-payment integration.
Manual filing of bills of entry in EDI locations is limited to authorised exceptional cases; after permission basic BE details are entered into ICES and a system job number assigned, IGM details are linked where applicable, and the declaration is approved by the Deputy/Assistant Commissioner in ACL role. A system-generated running Bill of Entry number is assigned, paper assessment proceeds, licence debits are made manually beforehand, duty payment is completed via the e-payment portal with automated receipt integration, OOC and examination entries are recorded in ICES, and copies of manual BEs are to be preserved for inspection and cross-verification.

GST registration requirement: exporters must provide GSTN and LoFSP intimation with verification report for stuffing permissions.
Exporters applying for or holding Factory Stuffing Permission or Self Sealing Permission must submit their GSTN and a copy of the intimation of LoFSP to the Customs Commissionerate under whose jurisdiction their factory or warehouse has been transferred; existing FSP holders must also furnish the verification report. Other conditions remain unchanged and existing Central Excise examination reports will be accepted during the GST transition.

Acceptance of late charges round-the-clock: permits post-hours payment with prescribed payment methods and deposit safeguards.
Authorisation for round the clock acceptance of specified amendment fees and late charges at the NCH Control Room, with acceptance subject to payment mode restrictions (normally cheque/DD/pay order; limited cash per transaction). The Control Room must enter prescribed details in a register, issue acknowledgement and hand over all payment documents and amounts to the cash section before midnight of the next working day. The cash section shall account for and deposit payments into government accounts on the day of receipt and pursue remedial action if cheques do not realise.

Integrated Goods and Services Tax on imports alters customs tax composition and enables zero rated export refund pathways.
IGST and GST Compensation Cess replace specified additional duties at import while Basic Customs Duty and other specified duties remain; IGST and compensation cess apply to imports or bills of entry filed on or after commencement, with valuation rules including assessable value and specified customs duties. Importers must quote GSTIN in Bills of Entry, use amended Bill/Shipping Bill formats capturing IGST and cess details, and rely on Customs EDI GSTN integration to validate entitlement to input tax credit and refunds. Exports are zero rated supplies with options to claim refund of unutilised ITC under bond/LUT or refund of IGST paid, and existing drawback provisions continue with transition rules to prevent double benefit.

Concessional import duty rules: 2017 regulations shift implementation to Customs while Excise officers continue interim functions.
The Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017 supersede the 2016 rules and take effect from 1 July 2017; administrative implementation is to shift from Central Excise to Customs officers, but pending formal jurisdictional notifications the duties allocated to Customs officers by the new Rules will continue to be performed by officers of the jurisdictional Central Excise commissionerates, who are legally empowered as officers of Customs under the Customs Act, 1962.

Duty drawback jurisdiction shifted to the DTA unit's customs commissionerate; local customs to process claims and fix brand rates.
Administration of duty drawback for supplies from DTA units to SEZ units or developers is reallocated so that drawback claims accompanied by a disclaimer shall be processed and paid by the Principal Commissioner or Commissioner of Customs having jurisdiction over the DTA supplier; that office will also handle brand rate fixation where required. Pending claims with Central Excise formations must be transferred to the corresponding Customs jurisdiction with careful coordination, and designated Central Excise officers will continue to discharge Customs functions until Customs commissionerates replace existing formations.