Implementation of GST in customs requires updated BE/SB declarations, GSTIN reporting and electronic IGST reconciliation for credit flow.
Customs declarations have been revised to operationalise IGST and GST Compensation Cess collection and reconciliation: BE fields now capture IGST levy, compensation cess, notification identifiers, duty flags and CETH status; importers must declare State Code and GSTIN/type to enable IGST credit apportionment. Electronic validation between Customs EDI and GSTN will reconcile BE/SB details (Port Code, BE/ SB numbers, taxable values and IGST/cess amounts) to permit seamless credit flow or refund, and SBs must record IGST payment status, invoice compliance and itemwise taxable value for exports.

IGST Levy and Credit Flow: importers must declare IGST notifications and GST identifiers to enable automated credit reconciliation.
Customs declarations have been revised to record IGST and GST Compensation Cess notification identifiers, duty flags and exemption types, and to require State Code and GSTIN or alternative identity in the Bill of Entry to identify the GST beneficiary. IGST valuation and collection follow customs valuation and tariff notification codes; automated credit of IGST to the nominated GSTIN depends on online reconciliation between Customs EDI and GSTN using port, BE number/date, taxable value, IGST amount and GST Compensation Cess supplied in GST returns.

Imports and exports must declare GSTIN and state code so IGST and related credits reconcile electronically with customs.
BE and SB electronic formats have been revised so imports must declare IGST and GST Compensation Cess with schedule/notification identifiers, CETH where applicable, and a GST beneficiary identifier (State Code, GSTIN type and GSTIN code). Electronic reconciliation between Customs EDI and GSTN will validate port code, BE number/date, aggregate IGST taxable value, IGST amount and GST compensation cess in GST returns to enable seamless credit flow to the GSTIN beneficiary; manual BEs at EDI locations must capture required data electronically.

IGST collection and declaration: BE/SB must record levy, GSTIN beneficiary and data for online reconciliation enabling credit flow.
Implementation of GST in Customs amends BE and SB electronic formats to record IGST and GST Compensation Cess levy or exemption, CETH applicability or "NOEXCISE", and mandatory GST beneficiary identification (State Code and GSTIN or alternate identity). New BE/SB fields (duty flags, notification numbers, exemption indicators) enable levy/exemption coding; importers and exporters must provide specified transactional and item-wise IGST taxable values and amounts to permit online ICEGATE-GSTN reconciliation for seamless credit flow or refund, with transitional rules for prior-filed BEs and specific drawback declaration codes.

GST in customs: revised shipping bill requires exporters' GSTIN and will show IGST status as NA; report issues.
Revised Shipping Bill format requires exporters to provide an identifier such as GSTIN; IGST payment will be recorded as NA where not paid. The revised SB format is effective from 28 June 2017. Importers, exporters and customs brokers must adopt the new declaration fields and report implementation difficulties to the Joint Commissioner (Systems) at the Custom House, Chennai.

Bill of Entry and Shipping Bill formats revised for GST: IGST, GSTIN, refund and credit reconciliation required.
Revised electronic Bill of Entry and Shipping Bill formats record IGST, GST Compensation Cess, CETH and GST beneficiary identification (State Code and GSTIN/alternative IDs) to enable online reconciliation between Customs EDI and GSTN for seamless input tax credit flow and export refund validation; item wise taxable value and IGST must reflect actual quantities exported, Shipping Bills must capture IGST payment status (P/LUT/NA), exporters must include specified drawback/transition declarations, and container/seal details are required for customs communication.

GST implementation requires a revised shipping bill format; trade must file using the updated format and consult the notice.
Implementation of GST requires use of a revised Shipping Bill Format effective from the transition midnight. Importers, customs brokers and trade participants must file Shipping Bills using the amended format. A separate Public Notice and a PDF on the Board's website set out detailed changes and filing instructions. Trade parties are directed to update systems and report any difficulties to the issuing office.

IGST integration in customs: revised BE/SB fields enable electronic IGST levy, identification, and online credit reconciliation.
Customs declarations are revised to implement GST: Bills of Entry must record IGST and GST Compensation Cess levy/exemption notifications, duty and exemption flags, CETH status or "NOEXCISE", and the importer's State Code and GSTIN or alternative identification to permit apportionment and seamless credit flow. Shipping Bills must capture GSTIN/type, IGST payment status, itemwise taxable values and IGST amounts tied to export invoices, specific drawback declarations during transition, and container/transport details. Electronic validation between Customs EDI and GSTN via ICEGATE is required for credit allocation and refund processing.

Shipping Bill format revised to require GSTIN and updated IGST status, affecting export declarations and electronic filing.
Revised Shipping Bill format effective 28 June 2017 requires exporters to provide additional electronic identifiers such as GSTIN; IGST payment status must be recorded as "NA" where IGST has not been paid. The new SB format is published on ICEGATE, RES providers have been notified and updated systems, and implementation difficulties should be reported to the System Manager, Customs (P) Patna.

Customs declarations now require IGST, GSTIN and invoice/item details for electronic validation of credits and export refunds.
Customs BE and SB electronic formats are revised to capture fields for levy and collection of IGST and GST Compensation Cess, declaration of CETH or NOEXCISE, and mandatory GST beneficiary identification (State Code, GSTIN type and GSTIN/ID) to enable apportionment and seamless input tax credit flow. Export Shipping Bills must declare IGST payment status, invoice/item level taxable values and IGST amounts for pro rata adjustments and GSTN validation; exporters must comply with GST invoice rules and new drawback declarations. Online reconciliation between Customs EDI and GSTN is required for credit and refund validation.

Imports and exports: BE/SB formats updated to capture IGST, GSTIN, CETH and enable online IGST credit reconciliation.
BE and SB electronic formats have been revised to record IGST, GST Compensation Cess, CETH declarations and GSTIN/State Code or alternate identity; importers must declare notification numbers and duty flags for IGST/cess, and BE data (port code, BE number/date, aggregate IGST taxable value, IGST amount, GST cess) must match GST returns for online reconciliation and seamless IGST credit flow. Shipping Bills must record GSTIN, IGST payment status, invoice/item-level taxable values and IGST paid for refund validation or proof of export under bond/LUT; transitional rules permit entering GSTIN identifiers during assessment only if previously blank.

IGST declaration requirements updated to mandate GSTIN identifiers and electronic reconciliation for credit entitlement and refunds.
Implementation of GST necessitates revisions to Customs electronic Bill of Entry and Shipping Bill formats to enable levy and collection of IGST and GST Compensation Cess, declaration of Central Excise Tariff Head or "NOEXCISE", and mandatory identification of the GST beneficiary (State Code, GSTIN type and GSTIN/identifier). Declarations must include notification identifiers and exemption flags; electronic validation between Customs EDI and GSTN will reconcile IGST entries with GST returns to permit seamless credit flow and refund processing. Transition rules allow reassessment to input missing GSTIN identifiers only if blank.

IGST levy and credit flow: Customs declarations updated to capture IGST, GSTIN and enable electronic reconciliation for input tax credit.
Customs electronic BE and SB formats are revised to record IGST and GST Compensation Cess notifications, duty flags and exemption references; require declaration of State Code and GSTIN (or prescribed identity proof) to identify GST beneficiaries; and enable online reconciliation between Customs EDI and GSTN using BE/port details and IGST/taxable values so that IGST credit flows electronically without physical bill submission. Shipping Bill amendments mandate GSTIN, IGST payment status, item-level taxable value/IGST reconciled to exported quantities for refunds, GST-compliant invoices, drawback declaration codes for transition, and container ISO/seal data.

Valuation of second hand machinery: engage specified empanelled engineers for inspection or local appraisal when overseas report is absent.
The amendment updates Para 11 and Para 12(c) to list specified empanelled agencies authorised to provide inspection/appraisement reports for valuation of second hand machinery at the Bangalore port, noting each firm's recognition validity. It further provides that if an importer fails to obtain an overseas inspection/appraisement report, the importer may have the goods inspected locally by the listed agencies, as notified under Appendix 2G of the HBoP 2015 20 and related FTP Aayat Niryat Forms.

GST in Customs helpdesk established to provide continuous procedural and technical support for trade facilitation.
Implementation of GST in Customs at JNCH sets up a 24x7 helpdesk to facilitate importers, exporters, brokers and trade members on procedural and technical matters, covering Bill of Entry issues, GSTIN identification, export invoice reporting, drawback declaration changes, container and transitory BE provisions, levy and collection of IGST and related declarations, and rate queries for IGST, CVD, compensation cess, NCCD and other cesses; support is provided by alternating officer teams, an email helpline, JNCH website resources and the national icegate helpdesk.

Integrated Goods and Services Tax on imports and exports requires revised customs forms and electronic GSTN reconciliation for credits and refunds.
Imported goods will attract IGST and, where applicable, compensation cess in addition to customs duties; valuation for these levies aggregates customs value and customs duties but excludes IGST and compensation cess. Bills of Entry and Shipping Bills have been revised to capture GSTIN, PAN, IEC and related invoice details to enable electronic reconciliation between Customs EDI and the GSTN for validation of IGST credit on imports and IGST refund or proof of export on shipments. EDI-GSTN cross validation will support credit/refund processing and declarations for non EDI/manual filings must capture data electronically.

IGST Levy and GST beneficiary identification required for imports/exports; online reconciliation enables seamless credit flow.
Implementation of GST requires BE and SB electronic-format changes to record levy and exemption of IGST and GST Compensation Cess, declaration of CETH or "NOEXCISE," and mandatory capture of State Code and GSTIN or alternative identity to identify the GST beneficiary. Customs EDI and GSTN will perform online reconciliation so importers/exporters must report BE/SB identifiers, item-level taxable values and IGST amounts in GST returns for validation to enable seamless credit or refunds. Shipping Bills must also record IGST payment status, export-compliant invoice details, new drawback declarations, and required container information.

IGST Levy and Declaration: revised customs declarations mandate notification quoting and GSTIN identification for automated credit reconciliation.
Implementation of GST in Customs revises electronic Bill of Entry and Shipping Bill formats to require notification-based quoting of IGST and GST Compensation Cess rates, new duty and exemption flags, CETH/NOEXCISE declarations, and mandatory GSTIN/State Code identification to enable online reconciliation between Customs EDI and GSTN for seamless IGST credit flow and refund validation.

Imports and exports now require IGST and compensation cess; GSTIN/PAN must be declared on customs forms for credit and refunds.
From 01.07.2017 imported goods attract IGST and GST compensation cess in addition to customs duties; valuation for these levies aggregates customs value and duties. Bills of Entry and Shipping Bills (manual and EDI) are revised to capture GSTIN, PAN and state code; importers must declare GSTIN to claim IGST credit, non registered importers must declare PAN. Shipping Bills must record item wise taxable value and IGST so Customs EDI can validate exports for refund and proof under bond or LUT; Customs EDI will reconcile IGST paid with GST returns.

Manual filing of bills of entry now mandates system job numbers and electronic challans for duty payment via the e payment portal.
Permission for manual filing at EDI locations is limited to exceptional cases authorised by the Principal Commissioner; basic BE details must be entered in ICES 1.5 to obtain a system job number, matched with cargo details, approved by Assistant/Deputy Commissioner who records reasons and file reference, and then assigned a system-generated running Bill of Entry number. Paper assessment proceeds quoting that number; duty and licence entries are entered in ICES 1.5, and a system-generated electronic challan (paid via the e-payment portal) is mandatory as manual challans are disallowed.