GST Helpdesk established to assist importers and brokers with procedural and technical issues in filing customs documents.
A dedicated GST Helpdesk has been established at New Custom House, Air Cargo Complex, Meenambakkam, Chennai to assist importers, customs brokers and trade formations with procedural and technical difficulties in filing Bills of Entry and Shipping Bills following GST implementation; designated customs officers and ICEGATE helpdesk contact details are provided, and trade is advised to consult CBEC and customs websites for updated formats and state codes before approaching the Helpdesk.

GST compliance on imports and exports requires GSTIN, state code and numbered BE/SB entries for validation.
Customs must record verifiable GSTIN and Census based state codes on all Bills of Entry and Shipping Bills to enable matching with GSTN for IGST credit and refund. Non EDI sites shall use a fixed three digit site series plus three digit serial to create 6 digit BE/SB numbers, employ an offline data capture utility when available, require export invoice endorsements per GST invoice rules, and process refunds only after EGM confirmation, ensuring declarations are electronically validatable with GSTN.

Customs declarations now require IGST, GSTIN and state codes with online reconciliation to enable input tax credit flow.
Customs BE and SB electronic formats are revised to record IGST and GST Compensation Cess notification numbers, duty flags and exemption identifiers; CETH must be declared where applicable. Importers and exporters must declare State Code and GSTIN or approved identity codes to identify the GST beneficiary. Item-level taxable values and IGST paid must reflect actual quantities exported. Online reconciliation between Customs EDI and GSTN using BE/SB and GST return data will enable seamless IGST credit flow; specific drawback declarations and container details are newly required, and limited transitory reassessment provisions apply.

GST implementation in Customs: 24x7 helpdesk established to resolve procedural and technical GST-in-Customs issues for trade.
A 24*7 helpdesk at New Custom House is established to provide procedural and technical guidance on GST-related Customs matters, including Bills of Entry issues, Shipping Bill and GSTIN identification, export invoice terms, drawback declaration changes, container/transitory provisions, levy and collection of IGST and declarations of CETH, and queries on IGST, CVD, Compensation Cess, NCCD and other cesses. Two alternating teams of officers with listed contacts will staff the helpdesk; Mumbai Customs Zone-1 website and ICEGATE channels will host information and offer additional round-the-clock support. The notice applies across the Zone-1 formations.

Priority verification of self-assessment for DPD imports speeds customs clearance; request via email, WhatsApp, or in person.
Introduces a Priority Verification process at JNCH requiring Appraising Officers and DC/AC Group to prioritise verification of self-assessment for Bills of Entry filed by DPD importers to expedite port evacuation; priority requests may be made by email, WhatsApp, or in person and the instruction operates as a standing administrative order with escalation to the DPD Cell if difficulties arise.

GST implementation in Customs: round the clock helpdesk established to resolve procedural and technical trade issues.
A round the clock helpdesk at New Custom House, Mumbai Zone I is established to facilitate GST implementation in Customs by addressing procedural and technical issues including Bills of Entry, Shipping Bill and GSTIN identification, export invoice terms, drawback declarations, container/transitory provisions, levy and collection of IGST and related cess matters; two alternating teams of officers will provide continuous support and updated information is available on the Mumbai Customs Zone 1 website and via ICEGATE helpdesk channels.

GSTIN recording requirement ensures customs-GSTN reconciliation for import/export IGST credit and refund at non EDI sites.
Non EDI customs sites must capture BE/SB details for GSTN cross validation: use a site specific three digit series within six digit BE/SB numbers, record GSTIN or valid provisional ID and Census based state code, and use an offline data capture utility (until widely available, follow interim manual measures) so ICES can validate IGST credit/refund claims with GSTN. Export invoices must bear the GST invoice endorsement and IGST refund or export proof will be processed only after EGM number and date confirm completion.

IGST on imports requires GSTIN or PAN on customs filings to enable credit reconciliation with GST returns.
The Notification imposes IGST and applicable Compensation Cess on imports collected on customs valuation, ceases general CVD/SAD where replaced by the GST regime, and updates Customs forms and ICES to apply new levies. Importers must declare GSTIN on Bills of Entry to enable IGST credit reconciliation with GST returns; non registered importers must declare PAN and State Code. Courier filings must likewise quote GSTIN or PAN. Exports are zero rated with input credit entitlement, and both EDI and manual locations must electronically capture data for IGST refund and credit validation.

GST implementation mandates customs field offices serve as service centres to assist taxpayer migration, registration and return filing.
Customs field offices must implement preparatory and facilitation measures for GST implementation: designate the rollout as GST Day, remain open to ensure staff availability, operate as GST Seva Kendras to guide and assist taxpayers with migration, registration and return filing, report difficulties to the Principal Commissioner, and treat these directions as a standing order for officers and staff.

GST Suvidha Kendra provides stakeholder assistance at Air Cargo Complex with designated officials and contact support.
A GST Suvidha Kendra has been established at the Air Cargo Complex, NSCBI Airport, Kolkata to assist importers, exporters, trade members and customs brokers with matters arising from GST implementation. Operational responsibility is assigned to the Appraiser, Appraising General Unit and the Superintendent, EDI at the Air Cargo Complex, and specific telephone and email contacts are provided to enable stakeholder access and support.

Indian Customs EDI system at Vadinar: electronic filing, mandatory registrations, automated assessment and RMS based clearance.
ICES 1.5 at VADINAR requires electronic filing via ICEGATE or service centres, mandatory registration of IE Codes, brokers, licenses and bank details, standardized code usage, centralized bond and license ledgers, automated valuation and duty computation, RMS based facilitation, defined appraisal/examination workflows (first/second check, audit, reassessment), and integrated DEPB/license handling with prescribed procedures for amendments, payments and out of charge.

IGST implementation: Customs declarations must record IGST, compensation cess and GSTIN to enable electronic credit flow.
Bills of Entry must capture levy and exemption details for IGST and GST Compensation Cess (including notification numbers, schedule serials and duty/exemption flags) and declare CETH or "NOEXCISE" as applicable. Importers must declare State Code and GSTIN or other prescribed identity to enable electronic reconciliation and seamless credit flow; credits depend on matching identifiers with GSTN and use of the same identifier in GST returns. Shipping Bills are amended to record GSTIN, IGST payment status, itemwise taxable value and IGST paid for export refund validation.

IGST declaration required in customs filings; GSTIN and state code mandatory to enable electronic credit reconciliation.
Implementation of GST in customs amends BE and SB electronic formats to operationalise levy and collection of IGST and GST Compensation Cess as additional customs duties, require declaration of CETH or "NOEXCISE", and mandate State Code and GSTIN/identification in BE and SB to enable allocation of IGST benefits and electronic credit flow. Shipping Bills must record IGST payment status, itemwise taxable value and IGST actually paid with proportional adjustments for short shipments. New drawback declarations (DBK001/DBK002/DBK003), container data and system validations for online reconciliation between customs and GSTN are instituted; transitional rules limit modification of GSTIN identifiers.

IGST declaration changes require new BE/SB fields and GSTIN identification to enable electronic credit reconciliation and refunds.
Implementation of GST amends BE and SB electronic formats to record IGST and GST Compensation Cess as additional customs duties with specific notification/serial identifiers and flags; require CETH declaration or "NOEXCISE"; mandate State Code and GSTIN or alternative identity for GST beneficiary identification; enable seamless credit flow via online reconciliation between Customs EDI and GSTN by reporting BE/SB and IGST summary data in GST returns; and modify SB provisions for zero-rating, IGST payment status, prorated taxable value matching, export invoice compliance, drawback certifications and certain container/seal details, with transitional rules for prior filings.

Abolition of mate receipt: containerised exports no longer require mate receipt while non-containerised exports retain the practice.
Abolition of the Mate's receipt requirement for containerised export cargo is directed because automation and electronic message exchange and EGM-linked drawback procedures have made the manual document redundant; Customs Houses should not insist on Mate's receipts for containerised shipments, while the practice continues for non-containerised cargo such as bulk exports.

IGST on imports prompts updated customs forms and validation requirements, affecting refunds and import credit availability.
Customs will levy IGST and applicable Compensation Cess on imports; export refunds require shipping bills with GST invoices and export general manifests. EDI systems and Bill of Entry/Shipping Bill formats are updated to capture data for GSTN validation, and manual filing procedures are adapted to electronically record essential validation data. Trade and Customs readiness is stressed, with an Advisory available online and an invitation to report implementation difficulties to the Additional Commissioner (Export).

IGST on imports will be levied, with export refunds conditioned on shipping bill, GST invoice and export manifest.
Customs will levy IGST and applicable compensation cess on imports and has revised Bill of Entry and Shipping Bill forms plus the EDI system to capture data required for GSTN validation of import credit. Export refund eligibility is conditioned on a shipping bill accompanied by the GST invoice and the export general manifest. Manual filing procedures will electronically capture basic data for GSTN validation. An advisory detailing these changes is available to trade and stakeholders, and implementation difficulties should be reported to the Additional Commissioner of Customs at the Air Cargo Complex.

Entry Inward processing ensures automatic regularization of advance and prior bills of entry, with mandatory reporting of failures.
The ICES process grants Entry Inward after IGM filing and specified approval steps, and is designed to automatically regularize advance and prior bills of entry once all system processes complete; automatic regularization fails where IGM and BE particulars mismatch or entry inward is not properly completed, and boarding officers must allow completion and report failures to AC/DC EDI for immediate escalation.

Levy of Fees for customs document amendments establishes prescribed fees for amendment, certification and cancellation services.
Amendment to Regulation 3 prescribes fees for amendments, supplementation and cancellation of customs documents-covering import/export manifests, Shipping Bill particulars (including vessel name), port clearance and outward entry applications, short shipment notices, and cancellation requests-with separate fees for supply of certified copies of bills of entry and shipping bills (when requested prior to adjudicatory orders). The amendment exempts amendment of a prior Bill of Entry filed under the proviso to subsection (3) of section 46 of the Customs Act from fees, while other bill of entry amendments attract the prescribed fee.

Implementation of GST in Customs: revised BE/SB fields require GSTIN, IGST details and electronic reconciliation for credit flow.
Imports require BE declarations of IGST and GST Compensation Cess with notification citation and duty flags; Bill of Entry must include State Code and GSTIN/identification to designate the GST beneficiary. Electronic reconciliation between Customs EDI and GSTN will validate Port Code, BE details, aggregated IGST taxable value, IGST amount and Compensation Cess so IGST credit flows to the matched GSTIN on filing of GST returns.