Proof of export requirements updated: submit exporter copy, customs attested invoice and bank e BRC to validate exports.
Removal of the Exchange Control and Export Promotion copies of the shipping bill requires alternate proof of export for gold, silver, platinum and related articles: furnish a self attested photocopy of the Exporter's Copy of the shipping bill, a customs attested invoice, and a bank certificate or e BRC in Appendix 2U as proof of export to enable release of margin money or bonds by banks and nominated agencies.

Countervailing duty rebatability confirmed; drawback claim via brand rate after input-use verification, or included when goods exported as such.
Countervailing Duties are rebatable as duty drawback under Section 75 but are excluded from All Industry Rates; therefore drawback for such duties must be claimed by applying for a Brand Rate under Rule 6 or Rule 7 of the Drawback Rules, and will be allowed only when verification confirms the dutiable inputs were actually used in the exported goods. If imported goods that attracted Countervailing Duties are exported as such, drawback under Section 74 includes the Countervailing Duty as part of duties paid, subject to other conditions.

International transshipment designation for LCL shipments allocates a specialized customs area for controlled transshipment operations.
The Commissioner of Customs de-notifies a previously authorised portion of Warehouse C for LCL export handling and re-notifies that 1600 sq. ft area in the south eastern part of Warehouse C (CW-19, CW-20, CW-21) at Triway CFS for the specific purpose of international transshipment of LCL shipments and related operations, subject to compliance with the Board Circular on transshipment procedures and the Public Notice procedure governing such handling.

Acceptance of e-BRC as proof of export realization permits use under drawback scheme for specific export periods.
Acceptance of DGFT electronic Bank Realization Certificates (e-BRC) is permitted as proof of realization for exports with LEO dates from 12.08.2012 to 31.03.2014 under the drawback scheme, except where specific intelligence of misuse exists; acceptance is conditional on an exporter declaration on the back of the e-BRC and does not alter customs' ability to seek further verification regarding allocation of deductions relevant to drawback.

Countervailing duty drawback: claim via Brand Rate after verification that dutiable inputs were used in exported goods.
Countervailing Duties are rebatable as Duty Drawback but are excluded from All Industry Rates; drawback for such duties must be claimed via Brand Rate application and is admissible only after verification that inputs bearing Countervailing Duties were used in the exported goods. If imported goods subject to Countervailing Duties are exported as such, drawback under Section 74 may include those duties subject to other conditions.

Countervailing duty rebate recognised as drawback when inputs bearing such duty are used in exports; brand rate claim required.
Countervailing duties are rebatable as Duty Drawback but are not covered by All Industry Rates; drawback for such duties must be claimed via a Brand Rate application with verification confirming actual use of the dutiable inputs. If imported goods on which countervailing duty was paid are exported as such, the drawback payable will include the incidence of countervailing duty as part of total duties paid, subject to other conditions.

Declaration of commodity specifications required: importers must state out-turn, nut count, defective nuts rate and moisture in bills.
Importers and customs brokers must declare, in the description field of the Bill of Entry, specifications affecting the value of imported raw cashew nuts including Out Turn (KOR), Nut Count, Defective Nuts Rate and Moisture; Country of Origin is to be shown in the designated field and year of crop should also be recorded where applicable.

Pure agent treatment for GST requires registered custodians and CHAs to generate online THC and ensure GST accuracy.
Compliance requires application of pure agent treatment under Rule 33 and mandatory online generation of THC receipts in the custodian management system: importers/exporters/consignees and authorised brokers must register and open PID accounts and furnish undertakings; CHAs acting as pure agents must generate THC online for registered principals and are solely responsible for GST details captured in receipts; custodians will provide system fields for GST data and stakeholders must follow SOPs and report implementation difficulties.

Export General Manifest filing: steamer agents must file complete, error-free EGMs within prescribed time to enable refunds.
Improper EGM filings in ICEGATE are causing Shipping Bills to remain in error queues and delaying IGST refunds. Steamer Agents must ensure EGMs cover all Shipping Bills and that Shipping Bill details are entered accurately so EGMs can be closed within the prescribed period; failure to do so attracts statutory penalties. The Commissionerate has published the list of Shipping Bills in error queues online and directs Steamer Agents to seek rectification from the Proper Officer with supporting documents, with such lists to be posted regularly.

Electronic sealing for containers: exporters must register self seal permission in ICES before exporting under self sealing procedures.
Exporters authorised for the self sealing procedure and exporters with AEO status who intend to export through the port must submit their self sealing permission or AEO certificate to the Superintendent of Customs (EDI) at the customs house for registration in ICES as a prerequisite to operate under the self seal procedure.

ICES system downtime prompts manual clearance and case-by-case import OOC; stakeholders to file entries before migration.
Planned migration will make ICES unavailable; stakeholders should file Shipping Bills/Bills of Entry before the outage so LEO/OOC can be issued manually. Manual clearance applies to urgent exports; import OOC grants will be decided case-by-case by the Deputy Commissioner. Examination officers must record manual LEO/OOC in a register and regularize the entries in ICES when restored, and implementation difficulties should be reported to the Deputy Commissioner.

Security requirements for concessional import duty relaxed; reduced bank guarantee and surety norms with compliance conditions.
Clarification prescribes reduced security and surety norms under the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017: government entities are exempt from bank guarantee and surety; Authorized Economic Operators and compliant GST-registered manufacturers/service providers must give surety or, if unable, furnish bank guarantee/cash security up to five percent of duty foregone; other importers must furnish bank guarantee/cash security up to twenty-five percent. Higher security may be required by Assistant/Deputy Commissioner with Commissioner approval up to full duty foregone. Relaxations do not apply where prosecution was initiated under central or GST laws in the preceding three financial years. Consignment-wise guarantees and self-renewal clauses are permitted.

Drawing of samples: senior customs officers decide case-by-case; RMS risk selection and intelligence guide sampling decisions.
Sampling for export drawback claims is now governed by the Risk Management System and by case-by-case determination by an officer not below the rank of Assistant or Deputy Commissioner of Customs; older circulars prescribing fixed monetary sampling limits and exemptions have been rescinded, and sampling may be performed where specific intelligence or suspicion of misuse or fraud exists.

Sampling for drawback: customs to draw samples only when necessary, senior officers authorize and ensure timely case closure.
Sampling for grant of drawback is limited to cases selected under the Risk Management System or justified on merits; a Customs officer not below Assistant or Deputy Commissioner must decide sample-drawing, and samples may be drawn where there is specific intelligence or suspected misuse or fraud, with senior monitoring to ensure necessity and timely finalisation after test reports.

Inter-state supply of warehoused goods: IGST applies on sale before customs clearance while customs duty remains deferred until ex-bonding.
Sale or transfer of imported goods while deposited in a customs bonded warehouse is a supply taxable under IGST as an inter state supply; IGST is leviable on the value of the supply determined under GST valuation provisions. Customs duty treatment is distinct: customs duty liability remains deferred while goods are in the warehouse and is collected only upon ex bonding, assessed on the value determined at import under the Customs Act, payable in addition to any IGST due on the intervening transfer.

Database migration planned causing temporary system unavailability; stakeholders must halt filings and clear consignments beforehand.
Planned migration of the ICES production database will render Customs applications unavailable during the migration window; filings of declarations are halted from 1700 hours on 08.12.2017 with processing for clearance available only until 2200 hours on 08.12.2017, and the migration is scheduled from 0000 to 2200 hours on 09.12.2017 with system availability expected from 2200 hours on 09.12.2017. Stakeholders should clear consignments before the cutoff and contact the Saksham Seva Helpdesk for clarifications.

Electronic sealing for containers: nodal officer changed to Sri Dileep Kumar A H for implementation oversight.
Corrigendum to the Public Notice on implementation of electronic sealing for containers under self-sealing procedures substitutes the previously named nodal officer in paragraph 5(e) with Sri Dileep Kumar A H, Superintendent of Customs, Export Shed, ICD, who is nominated as the nodal officer for the smooth operation of the system; stakeholders are directed to coordinate operational matters with the newly appointed nodal officer.

Non-intrusive examination: Mulund ICD-bound containers must be scanned at JNCH and cleared by scanning stamp before release.
Containers destined for Mulund ICD must be scanned at CSD, JNCH; terminal operators will notify shipping lines of selected containers, shipping lines will request movement to the scanning yard and obtain a stamped scanning endorsement on their request letter, and terminals shall release containers to the carrier only after confirming the scanning endorsement. Suspicious images or containers not scanned are diverted for 100% examination under DC/AC Mulund supervision, and scanning outcomes and related documents must be transmitted between CSD (JNCH), CONCOR and Customs at ICD Mulund.

Drawing of samples for drawback: sampling now guided by risk criteria and senior-authority discretion to prevent misuse.
The Board rescinds earlier circulars on sampling limits and requires export consignments to be processed under the Risk Management System. When consignments are selected for assessment or examination, a Customs officer not below Assistant or Deputy Commissioner must decide on sampling necessity; samples may be drawn on specific intelligence or suspicion of misuse. Drawback payment is subject to finalisation after receipt of test reports, with senior-level monitoring to ensure sampling only when necessary and timely case closure.

Drawal of samples for drawback: sampling only when necessary, guided by risk selection and anti fraud measures.
Customs guidance permits sampling for drawback only when necessary, on the merits of each case or where specific intelligence or suspicion of misuse or fraud exists; selection remains governed by the Risk Management System and sampling decisions must be made by an officer not below Assistant or Deputy Commissioner. Sample testing impacts finalization of drawback payment, so samples should be limited and related cases completed promptly, and trade should report any difficulties to the department.