Acceptance of late charges authorised round-the-clock with restricted payment modes and mandatory handover and accounting procedures.
The JNCH control room will accept amendment fees and late charges beyond working hours, ordinarily by cheque, demand draft or pay order, with limited cash acceptance; the duty officer must record details in a prescribed register and hand over all documents and payments to the cash section before 12 AM of the next working day. The cash section shall account for receipts, deposit them to the government account on the day of receipt, and pursue immediate action where cheques are not realised.

Declaration of valid GSTIN required in customs declarations to enable IGST credit on imports and GST refund on exports.
Declaration of a valid GSTIN in customs BE/SB is mandatory to claim IGST credit on imports or GST refund on exports; the GSTIN will be validated for correct IEC/PAN linkage. Traders must ensure GSTIN records show the correct IEC and the same PAN used for IEC registration, and amend PAN in IEC where discrepancies exist. A GSTN update window has been provided to enable IEC updation in GSTIN.

Manual processing restrictions: manual bills of entry allowed only in exceptional cases, with system job numbers and e payment integration.
Manual filing of bills of entry/shipping bills is restricted to exceptional cases and must be authorised by designated senior officers and monitored by Commissioners. Noting Sections must enter manual BE details into ICES 1.5, assign a system Job No., link IGM/cargo details, and obtain Assistant/Deputy Commissioner concurrence; the system issues a running Bill of Entry number. Duty is to be paid via a system generated challan on the ICEGATE e payment portal with automatic receipt integration. Post clearance updates, preservation of manual BE copies, random cross verification and timely data transmission to integration partners are mandated.

Declaration of GSTIN mandatory in customs documents to enable IGST credit and GST refund eligibility.
Declaration of a valid GSTIN in customs documents is mandatory from GST commencement to enable IGST credit on imports and GST refund on exports; the GSTIN will be validated for correct IEC/PAN linkage, and where PAN discrepancies exist between GST registration and IEC, amendment of PAN in IEC must be undertaken, with a special GSTN updation window provided to facilitate corrections.

Import manifest amendment procedures clarified: minor amendments handled administratively and fees revised to discourage unnecessary filings.
Procedural rules distinguish major and minor amendments to the Import General Manifest (IGM): minor amendments are to be approved same day by Superintendent or Appraiser under Section 30 and processed administratively without adjudication where no fraud is involved; major amendments are to be approved by Deputy or Assistant Commissioners generally within twenty four hours with escalation for delays. A combined application form with specified supporting documents must be used by shipping lines, amendment fees are revised to a flat amount to discourage filings, and liability for penalties rests with the shipping line.

Exemption from sample drawl for drawback claims extends to Authorized Economic Operator certificate holders per CBEC guidance.
Exemption from drawl of samples for grant of drawback is extended to AEO certificate holders, pursuant to Board Circular No. 16/2017-Cus dated 29-05-2017 read with Circular No. 33/2016-Cus; stakeholders are directed to follow the cited guidance and report any difficulties to the customs department.

Valid GSTIN requirement: mandatory for IGST credit and GST refund; ensure GSTIN PAN IEC linkage is correct.
Declaration of a valid GSTIN in Customs documents (Bills of Entry and Shipping Bills) is mandatory to avail IGST credit on imports and GST refund on exports; the declared GSTIN will be validated for correct IEC/PAN linkage. Ensure GSTIN registration records the correct IEC and the same PAN as on IEC, and where PAN differs between GSTIN and IEC, amend PAN in IEC immediately so customs validation does not impede credit or refund claims.

Rotation Number Generation via ICEGATE enables shipping lines/agents to self-generate and verify vessel rotation after OTP authentication.
Registered Shipping Lines and Agents may self-generate Rotation Numbers on ICEGATE by submitting vessel and voyage particulars (Customs Location Code, IMO code, voyage number, master's name, shipping line/agent codes, next port of call, expected arrival date) and authenticating with a one-time password; the system issues the Rotation Number and permits secure status checks while a public inquiry option is available for casual trade users.

Non-retrospective application of export incentive amendments ensures prior notifications apply prospectively and claims face committee scrutiny.
The circular accepts the non-retrospective application of DGFT amendments to the Target Plus Scheme, directs that those amendments operate prospectively from their issuance, and records corresponding Customs notification changes. DGFT has set up Zonal Committees to scrutinize TPS claims, requires committee review before issuing TPS scrips for the affected year, and instructs Customs formations to allow use of scrips subject to prescribed checks and reporting of implementation difficulties.

Declaration of valid GSTIN in customs documents required to claim IGST credit and export GST refunds.
Declaration of a valid GSTIN in Customs documents is mandatory to claim IGST credit on imports and GST refund on exports; the GSTIN will be validated for correct IEC/PAN linkage and any difference between PAN in GST registration and PAN in IEC must be rectified by amending the PAN in IEC.

Exemption from sample drawal for AEO certificate holders streamlines customs drawback processing and claims.
Exemption from drawal of physical samples is extended to holders of Authorized Economic Operator (AEO) certificates for the purpose of grant of customs drawback, waiving the sample requirement where conditions in the administrative guidance are met, thereby streamlining drawback processing for certified operators.

Departure manifest upload requirement: Airlines must upload passenger departure manifests and trade advised of compliance guidance.
Requirement for airlines to upload departure manifests is implemented by local customs via a public notice advising importers, clearing agents and the trading public to follow the enclosed circular for procedural guidance; the circular is available on the central customs website to assist compliance with the manifest-upload obligation.

Monitoring of export obligations: circular issues guidance for EPCG and Advance Authorization compliance and verification.
Monitoring of export obligations under the EPCG and Advance Authorization schemes is governed by a Department of Revenue circular providing procedural directions for verification and oversight. The circular offers guidance to importers, clearing agents and the trading public on demonstrating fulfilment of export obligations and is published on the official customs website for compliance and implementation.

Land Customs Station designation: Valmikinagar notified as a formal customs import/export clearance point for trade compliance guidance.
Amendment designates Land Customs Station status to Valmikinagar in West Champaran, Bihar by modifying the existing customs notification, thereby formalising an import/export clearance point; stakeholders are directed to Government of India Notification No. 50/2017-Customs (N.T) and to consult the central board of customs website for the authoritative text and guidance.

Rules of Origin amendment updates India-Chile PTA origin criteria; importers must apply revised customs notification for compliance.
Implements revisions to the Rules of Origin under the India-Chile PTA by notifying Notification No. 48/2017 Customs (N.T.), directing importers, clearing agents and the trading public to apply the amended origin criteria and related certification and compliance procedures in place of or in amendment to Customs Notification No. 84/2007 Customs.

Tariff value fixation for specified imports issued; importers should consult the official customs notification for guidance.
Fixation of tariff values has been effected for specified imported commodities - edible oils, brass scrap, poppy seeds, areca nut, gold and silver - by a Department of Revenue customs notification. The notice is issued for guidance of importers, clearing agents and the trading public and directs stakeholders to consult the Government notification, which is available on the Central Board of Excise and Customs website.

Port handling amendment allows unloading of imports and loading of exports at Dharma Port, expanding authorised cargo operations.
Amendment permits unloading of imported goods and loading of export goods at Dharma Port, Odisha by Notification No. 44/2017 Customs (N.T.), adding the port to authorised locations for specified cargo handling and advising importers, clearing agents and the trading public to consult the official notification on the customs website for implementation and compliance.

Fixation of Tariff Value issued for specified imports, establishing tariff values and guidance for importers and clearing agents.
Fixation of tariff values effected by a customs notification applies to specified imported commodities, including edible oils, brass scrap, poppy seeds, areca nut, gold and silver, and provides the valuation basis for customs duty assessment; the notification reference is circulated for guidance to importers, clearing agents and the trading public and is available on the official customs website.

Exemption for cut and polished diamond imports under Section 28A applies where authorised laboratory offices validate eligibility.
Exemption under Section 28A of the Customs Act applies to imports of cut and polished diamonds effected by authorised agencies/offices of the laboratories referenced in the Handbook of Procedure; the exemption is conditioned on validation by those authorised laboratory offices and is the subject of Notification No. 21/2017-Customs circulated for guidance to importers, clearing agents and the trading public.

Extension of compliance period for provisional mega power projects extends certificate and security validity under amended customs notification.
The amendment extends the timeframe for provisional mega power projects to furnish the final Mega Power Project certificate from 60 months to 120 months and increases the validity of security in the form of Fixed Deposit Receipt or Bank Guarantee from 66 months to 126 months, updating notification no. 12/2012 customs and communicated via Notification No. 20/2017 Customs for guidance to importers and agents.