IGST on imports requires declaration of GSTIN or PAN and EDI validation for input tax credit claims.
Integrated goods and services tax and compensation cess will be levied on imports in addition to customs duties, with valuation rules requiring inclusion of customs duties for calculating IGST and cess. Bills of Entry and Shipping Bills have been modified to capture GSTIN, PAN and state code so Customs EDI can validate IGST credit claims and export refund claims against GSTN returns; importers claiming IGST credit must declare GSTIN or, if unregistered, PAN and state code.

Date correction for GST-related customs advisory amends prior notice date, informing importers, brokers and trade.
Correction of the publication date in a Customs advisory on the GST roll out: the corrigendum instructs importers, customs brokers and trade members to note that the previously issued Public Notice contained an erroneous date and that the correct date should be read as the intended issuance date; issued by the Customs Preventive Commissionerate and signed by the Additional Commissioner.

IGST on imports: imported goods attract IGST and compensation cess and GSTIN must be declared for credit reconciliation.
Imported goods shall attract Integrated Goods and Services Tax and GST compensation cess in addition to customs duties; the taxable base for these import levies is the aggregate of customs valuation and applicable customs duties excluding IGST and cess. Bill of Entry and Shipping Bill forms and EDI systems have been amended to require GSTIN for registered persons and PAN/state code for non-registered importers, enabling electronic reconciliation with GST returns and automated calculation of levy and refunds.

IGST on imports and export validation: new GSTIN/PAN declarations enable credit reconciliation and refund validation.
From 01.07.2017 imported goods attract IGST and applicable GST compensation cess in addition to customs duties; Customs Tariff amendments prescribe aggregation rules for calculating IGST and cess. Bills of Entry and Shipping Bills (EDI and manual) are revised to capture GSTIN, PAN, state code, itemwise taxable value and IGST to enable reconciliation with GSTN. Customs EDI will publish IGST and cess on each Bill of Entry to permit importers to claim credit; exporters must declare GSTIN and export invoice details for Customs validation to support refund claims or proof of zero-rated supplies.

Rotation Number Generation facility enables shipping lines to self-generate vessel rotation identifiers after secure ICEGATE authentication.
Registered Shipping Lines and Agents may self-generate a Rotation Number on ICEGATE by completing a web form with vessel and voyage particulars (LOCODE, IMO, voyage number, master's name, shipping line/agent codes, next port of call, expected arrival) and authenticating via a one-time password; the system issues the Rotation Number and permits secure-status checks while a public inquiry option is provided for casual trade users.

Manual filing of Bills of Entry must use the new electronic module, ensuring unique identification and e payment for GST compliance.
The revamped module requires that manually filed Bills of Entry and Shipping Bills in EDI locations be filed through the prescribed system so BE/SB numbers are generated for unique identification and GST verification. The ICES manual modules now electronically capture data from job entry through AC approval (assigning BE/SB numbers), capture assessment, permit e payment, record OOC/LEO, allow post clearance data entry, auto close related IGM, enable electronic EGM filing for manual SBs, and produce monitoring reports; implementation began as a pilot in Chennai and operational difficulties should be reported to the Joint Commissioner (Systems).

IGST on imports requires GSTIN/PAN declaration and EDI GSTN reconciliation to enable IGST credit and export refund validation.
IGST and GST Compensation Cess will be levied on imports in addition to customs duties, with CVD/SAD largely ceasing; Customs Tariff amendments specify the value on which these levies apply. Revised Bill of Entry and Shipping Bill forms and updated ICES/EDI will require importers to declare GSTIN (or PAN/state code if unregistered) to enable GSTN reconciliation, IGST credit claims and automatic calculation of IGST/cess. Export validation by Customs EDI upon EGM filing will support zero rated export refunds and act as proof of export for supplies under bond/LUT.

IGST on imports now requires GSTIN/PAN declaration and EDI reconciliation to secure input tax credit and refunds.
Customs must levy IGST and Compensation Cess on imports alongside customs duties, with valuation defined as customs value plus applicable customs duties excluding IGST/cess. Modified Bill of Entry and Shipping Bill forms require GSTIN, PAN and IEC to enable EDI reconciliation with GSTN; GST-registered importers must declare GSTIN to claim IGST credit, while non-registered importers must declare PAN and state code. Export refunds and proof of export are validated by Customs EDI against GST returns and EGM filings, and exporters may choose LUT/bond or payment-and-refund routes for zero-rated supplies.

Territorial jurisdiction reorganization: Aurangabad Central Tax Commissionerate redefined, divisional and range boundaries established and customs formations assigned.
Re-organisation establishes the territorial jurisdiction of Aurangabad Central Tax Commissionerate effective 22/06/2017, covering districts Aurangabad, Jalna, Hingoli, Parbhani, Nanded, Latur, Osmanabad and Beed. The area is apportioned among defined Divisions and Ranges - including Aurangabad Urban and Rural, Jalna and Nanded Divisions with urban/rural ranges and MIDC sector assignments. Customs formations (ICD Maliwada, ICD Waluj, specified SEZs and a Customs Division with four ranges) are assigned customs responsibilities including factory stuffing within the Commissionerate's territory.

IGST on imports: GSTIN declaration and EDI reconciliation required to enable input credit and automated levy calculation.
Imported goods attract IGST and, where applicable, GST Compensation Cess in addition to customs duties; CVD and SAD cease except where Central Excise or VAT still apply. Customs Tariff amendments define the value for these levies as customs valuation plus duties, excluding IGST/cess. Modified Bills of Entry and Shipping Bills (manual and EDI) must capture GSTIN, PAN and state code to enable Customs EDI reconciliation with GSTN so GST-registered importers can claim IGST credit and exporters can obtain IGST refunds upon Customs validation.

Manual filing of bills of entry restricted; ICES1.5 now mandates system-generated BE numbers, online duty payment and electronic processing.
Manual filing of bills of entry is limited to exceptional cases with prior Commissioner authorization; ICES 1.5 will capture specified BE data, assign a Job Number, match IGM/cargo where applicable and generate a running system Bill of Entry number. The AC/DC (Import) records reasons for manual BE, concurs to generate the BE number, enters assessed duty and licence information, and challans are generated for payment via ICEGATE e payment only. OOC and remaining examination details are recorded in ICES and manual BE copies must be preserved for verification.

Registration requirement for insecticide imports: obtain a valid registration certificate or import permit before goods arrive at port.
Imports under CTH 3808 require a valid Registration Certificate or Import Permit issued by the registration authority under the Insecticides Act, 1968 and such documentation must be produced to Customs before goods arrive at port; consignments arriving without prior authorization are not freely importable and may not be warehoused pending approval, with noncompliance liable to action under the Customs Act.

Electronic filing requirement: specified export and re export categories must be filed in EDI with identity verification.
Specified export and re export categories previously processed manually at JNCH must be filed electronically in the EDI system. AC/DC in charge of export examination and issuance of Let Export Order (LEO) must establish identity of goods and, where applicable, determination of use and period, and enter detailed remarks in the "Departmental Comments" field before issuance of LEO. Provisional scheme codes (00, 19, 99) are to be used until separate codes are provided; drawback claims under Section 74 continue under existing drawback rules and are to be finalised in the EDI system.

Choice of CFS responsibility: CFSs must ensure cargo safety and report container status to shipping lines to streamline movement.
CFSs must assume responsibility for cargo safety during movement from Terminal to CFS irrespective of contractual arrangements, submit CODECO container status reports including OOC, gate in/out times and de stuffing status to shipping lines, and bear port charges for detention beyond free periods; shipping lines must not impose extra conditions on Direct Port Delivery, should not demand original Bills of Lading at advance intimation, and must adopt electronic invoicing, electronic Delivery Orders, and digital payment options to expedite clearance.

Manual filing of customs declarations requires unique electronic identifiers and e-payment integration for GST verification.
The ICES manual filing module now mandates processing of any manually filed BE/SB in EDI locations through an electronic workflow that assigns a unique BE/SB identifier, records assessment and clearance events, integrates e-payment, and triggers automatic closure of related IGM/EGM entries to enable online GST verification for input credit or export refund.

PAN-based IEC: entities must use PAN as their import-export identifier while GSTIN serves transaction-level IGST purposes.
GSTIN will be used for IGST credit on imports and IGST refund on exports but is not universal; therefore PAN will be adopted as the alphanumeric IEC. New IECs will be authorized by DGFT using applicants' PANs and existing IECs will be migrated to PAN-based identifiers by DGFT without action by holders. Residuary categories will receive a GSTN UIN or a common number to be notified, and importers/exporters must quote PAN in place of the old IEC in future documentation.

Indian Customs EDI System (ICES 1.5) at LGBIA mandates electronic filing and automated processing for imports and exports.
ICES 1.5 launch at LGBIA mandates electronic filing and automated processing of all import/export declarations via service centres or ICEGATE. It requires registration of IE Codes, brokers, carriers and DGFT licences; prescribes data standards (currency, unit, country/port codes), digital signature use, service centre charges and e payment; and describes automated assessment workflows, appraisal groups, RMS facilitation, bond/license registration and debit/credit ledgers, examination/out of charge procedures, and scheme specific handling for export promotion and drawback.

Rotation number generation: Shipping lines can self-generate rotation numbers online, requiring compliance with revised manual filing procedure.
Facility implemented for online self-generation of Rotation Number via ICEGATE, allowing Shipping Lines/Agents to register, provide required web-form details, authenticate and self-generate Rotation Numbers; a related Instruction revises manual filing and processing of Bills of Entry/Shipping Bills and updates ICES 1.5 data capture as part of digitization, requiring stakeholders to comply.

Customs notification amendment updates import procedures; importers and agents advised to consult enclosed notification on the official website.
Notification No. 67/2017 further amends Notification No. 25/2005 and issues revised directions affecting customs procedures and compliance for import transactions; the amendment is circulated for guidance of importers, clearing agents and the trading public and is available on the central customs website.

Import duty on sugar increased under customs notification; importers and agents instructed to consult official circular for guidance.
Increase in import duty on sugar (raw, refined or white) effected by Notification No. 66/2017 Customs (N.T). The notification implementing the duty change is enclosed for guidance and importers, clearing agents and the trading public are directed to consult the enclosed notification and the Department's website for details.