Social Welfare Surcharge applies to aggregate customs duties; Road and Infrastructure Cess added on scheduled fuels, automated in systems.
A Social Welfare Surcharge replaces the previous education cesses and is levied on the aggregate of all customs duties using the same assessable base, with system default application and notification-based exemptions claimable via item-level entries; a Road and Infrastructure Cess is introduced as an additional duty on scheduled fuels, applied automatically by the customs system, with corresponding excise adjustments and specified exemptions.

IGST refund bank account validation required to match Customs EDI and GSTN to enable PFMS disbursement.
Bank account details in Customs EDI must match those in GSTN to enable PFMS crediting of IGST export refunds. Exporters or their authorized representatives should approach the Drawback Section to validate or update accounts, submitting the bank account number and bank name as declared for drawback, the GSTN-uploaded bank details, an authorization letter for agents where applicable, a request letter with valid IEC and a cancelled cheque for the GSTN-declared account and the account to be updated. EGM errors and other compliance failures can block refund migration and must be rectified with customs officials.

Social Welfare Surcharge replaces education cess and is applied automatically; exemptions claimed through BE message fields.
Social Welfare Surcharge replaces the Education cesses and is levied on the aggregate of customs duties, applied automatically by ICES 1.5 with exemptions claimable via prescribed bill of entry message fields; Road and Infrastructure Cess replaces the earlier road cess and is levied as an additional customs duty on scheduled goods (per litre on Motor Spirit and High Speed Diesel) with corresponding excise adjustments and automatic ICES application.

All Industry Rates of Duty Drawback amended to adjust rates, delete a tariff entry, and direct reporting of implementation issues.
Amendments to the All Industry Rates (AIRS) of Duty Drawback revise drawback rates and caps: enhancements for specified marine products, rubber articles (including automobile and bicycle tyres/tubes), leather articles, wool yarns/fabrics, glass handicrafts, bicycles, and certain man made textile nets; reductions for specified chemical tariff items; deletion of the polypropylene mats tariff entry from the Drawback Schedule with reclassification under the existing customs tariff entry and continuation of the existing rate/cap. Implementation difficulties are to be reported to the designated Drawback authority.

Social Welfare Surcharge introduced on imports; ICES applies default rate and allows notification-based exemptions.
A Social Welfare Surcharge replaces education cesses and is levied on the aggregate of customs duties using the same assessable base, with a default surcharge rate configured in ICES and exemptions claimable via notification entries in specified Bill of Entry item fields. A new Road and Infrastructure Cess is imposed as an additional duty of customs on scheduled goods (including motor spirit and high speed diesel), applied automatically by ICES, with corresponding excise duty adjustments to keep overall duty unchanged; rate changes effective from 01.02.2018.

Customs tariff changes and Social Welfare Surcharge implemented, with duty restructurings and procedural modernisation for trade facilitation.
Tariff amendments revise Basic Customs Duty across many headings-raising duties on selected consumer goods, electronics, vehicle engines and parts, and certain textiles and footwear, while reducing or exempting duty on particular industrial inputs and solar components; the Finance Bill also imposes a Social Welfare Surcharge, abolishes the Education and SHE cesses, and creates specified exemptions from the new surcharge for certain precious metals and fuels. Concurrently, the Customs Act is amended to modernise procedures: expanded extraterritorial reach, enhanced verification and provisional assessment rules, risk-based selection and audit provisions, creation of Customs Authority for Advance Rulings and appeal routes, provision for Customs Automated System clearance, electronic cash ledger payments, controlled delivery authority, and reciprocal information-exchange arrangements.

Integration of SEZ bulk cargo delivery: extend port procedure to warehouse consignments, require Ex-bond processing and O.O.C issuance.
Integration of SEZ bulk cargo delivery via SEZ online continues the existing port-to-SEZ procedure and extends it to warehoused cargo: after filing the Ex-bond Bill of Entry follow the prescribed steps; once a transshipment reference is generated in Import Noting, forward the Ex-bond Bill of Entry to the Bonds Section for issuance of O.O.C in GAT module in ICES.

Empanelment of chartered engineers for customs valuation of second hand machinery, with prescribed professional charges and reporting duties.
Specified Chartered Engineers/Fellows are empanelled for valuation of second hand machinery and other goods within the Commissionerate; empanelment is valid for one year, requires half yearly self appraisal reports, carries prescribed professional charges payable by the importer, and valuation reports by notified agencies or empanelled engineers must be in the annexed Form B.

Ports of entry restriction: plant and plant material imports permitted only through specified authorized entry points.
Instruction No. 01/2018 directs that imports of plants, plant materials and other regulated plant articles must be allowed only through customs stations specified in the Plant Quarantine Order (Regulation of Import into India), 2003 (as amended). It identifies Guwahati Airport and Guwahati foreign post office, and the land customs stations at Agartala, Moreh and Zokhawthar as the authorised entry points within the Commissionerate's jurisdiction and warns that non compliance with this requirement will be viewed seriously.

Waiver of late filing fees for bills of entry during system outage, with affected cases processed by customs officials.
Exemption granted from levy of amendment fee and charges for late filing of Bills of Entry for entries affected by an ICES directory update that suspended data entry operations. The Customs office determined that there will be no late fee for the period during which data entry services were interrupted. Waiver requests are to be processed by the relevant Deputy/Assistant Commissioner and put up to the Joint/Additional Commissioner of Customs; difficulties should be reported to the issuing office.

Removal of Minimum Export Price permits export of specified onion HS items without MEP until further orders.
Export policy amendment removes the Minimum Export Price (MEP) requirement for the item descriptions at the specified serial numbers in Chapter 7 of Schedule 2 of the ITC (HS) Classification, permitting export of those onion varieties without any MEP until further orders; departmental officers must treat this Public Notice as a standing order and exporters may report difficulties to the designated customs contacts.

KYC verification for courier consignments: individual ID and recorded delivery address suffice; GSTIN or PAN serve for entities.
KYC for courier imports/exports: for individuals Aadhaar, passport, PAN or voter ID suffice when the authorised courier records the delivery address; for firms or institutions GSTIN suffices, otherwise UIN or PAN; letter/document packages are exempt from KYC but must be X rayed to confirm they contain only documents.

All Industry Rates of Duty Drawback amended, changing rates for specified goods and deleting a tariff item.
Amendments revise the All Industry Rates (AIRs) of Duty Drawback effective 25.01.2018 by enhancing AIRs/caps for specified marine products, rubber articles (including automobile and bicycle tyres/tubes), leather goods, wool yarns/fabrics, glass handicrafts, bicycles, and certain man-made textile nets, while reducing AIRs/caps for specified chemicals; tariff item 391802 (polypropylene mats) is deleted from the Drawback Schedule and polypropylene mats remain classifiable under tariff item 460101 with the existing rate/cap.

Customs jurisdiction expansion transfers customs functions from excise formations to the Visakhapatnam Commissionerate, altering administrative control.
The reorganization transfers customs functions formerly handled by Central Excise formations to the Commissioner of Customs, Visakhapatnam and expands the Principal Commissioner's territorial jurisdiction to include the Port of Visakhapatnam, Gangavaram Port, Visakhapatnam International Airport, the Special Economic Zone, Greater Visakhapatnam municipal areas, a specified Container Freight Station, and the continental shelf and Exclusive Economic Zone areas, with administration of customs work in those areas vested in officers under the Principal Commissioner pursuant to the cited notifications.

Ahmedabad Customs adds an Export Promotion Circle; traders must approach jurisdictional GST for LUT issuance and factory sealing.
Ahmedabad Customs has added an Export Promotion Circle and issued an amended Annexure A listing EPC jurisdictions and offices; traders are directed to approach their jurisdictional GST offices for issuance of Letters of Undertaking and for factory sealing matters as per the applicable LUT rule and board circulars, and to report any difficulties to the department.

Sanitary and Phyto-Sanitary measures compliance required by exporters and importers; strict adherence to issued trade notice.
Non-compliance with Sanitary and Phyto-Sanitary measures by exporters and importers is the central issue; stakeholders are required to adhere strictly to SPS requirements and the procedural and documentary standards set out in the referenced trade notice attached for implementation.

Self sealing of export containers: online pre-intimation required, permission non-transferable and subject to risk-based examination.
Self sealing of export containers at approved premises requires exporters to intimate the jurisdictional Superintendent of Customs at least one day before each self sealing, providing premises details, goods description and whether incentives are claimed. The permission is non-transferable, subject to annual confirmation and may be amended only by competent authority. Self-sealed consignments are subject to risk-based and intelligence-led examination and the facility will be withdrawn for any violation. Exporters are required to use the Cochin Customs e-sealing portal to register and submit advance intimations, with the portal storing all related documentation.

Temporary suspension of bill of entry filing due to budget update; trade must expedite clearances before maintenance.
Temporary suspension of Bill of Entry filing at ICES 1.5 was instituted to implement Union Budget updates, with Section 48 approvals also suspended; CHAs and importers are instructed to expedite clearance of pipeline Bills of Entry before the suspension, while other ICEGATE services remain operational until ICES 1.5 is updated.

GST customs jurisdiction change: Customs formations will handle brand rates, B 17/LUT, EOU and concessional duty imports.
With effect from 15.01.2018, Customs related work-including fixation of brand rates, acceptance of B 17 Bond/LUT, EOU issues and duty free import at concessional rates-for taxpayers in the Chennai GST & Central Excise Zone will be handled by the notified Customs commissionerates (e.g., Chennai IV, Customs (Preventive) Tiruchirappalli, Customs (Preventive) Cochin, Customs (Preventive) Vijayawada) as mapped in the Annexure; GST, Central Excise and Service Tax functions remain with existing GST & Central Excise formations.

Customs duty changes and new social surcharge announced, with concurrent procedural and tariff amendments taking immediate provisional effect.
Provisional notifications and Finance Bill provisions give immediate effect to extensive chapter wise changes in Basic Customs Duty, introduction of a Social Welfare Surcharge, imposition of a Road and Infrastructure Cess on motor spirit and diesel with concurrent excise adjustments, and numerous tariff increases or reductions across specified headings; concurrent amendments to the Customs Act expand enforcement reach, create provisions for inward/outward processing, advance rulings, Customs Automated System clearance, electronic cash ledger payments, audit and controlled delivery, and authorize reciprocal exchange of information and modern modes of service. The Finance Bill and notifications remain the authoritative legal texts.