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Circulars
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Know Your Custemer (KYC) Norms
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KYC norms simplified for courier imports/exports: Aadhaar, passport, PAN or GSTIN accepted; delivery address recording required.
The notice prescribes KYC verification for courier imports/exports: individuals may use Aadhaar, Passport, PAN or Voter ID with recording of delivery address by the authorised courier; representative verification on delivery remains permitted. For firms registered under GST, GSTIN suffices for KYC; where not GST-registered, UIN or PAN will serve. Packages containing only letters or documents are exempt from KYC but must be X rayed by the authorised courier to ensure compliance.
Functions, to be performed by the Central Excise/GST officers, being transferred to the jurisdictional Custom Offices
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Transfer of customs functions to the preventive commissionerate consolidates drawback, export and container sealing administration.
Functions relating to duty drawback, brand rate fixation, DTA-to-SEZ drawback, import at concessional rates, export procedures, container sealing and electronic self-sealing, previously performed by Central Excise/GST officers, are transferred to the Customs (Preventive) Commissionerate, Jamnagar, which will administer these matters for specified Gujarat districts and Diu and has organised jurisdiction into Export Promotion Circles.
Extension of time period for Import/Export of all permissible goods from Adani Kandla Bulk Terminal Pvt. td., located near Tuna, off Tekra, outside Kandla Creek, Kandla Port
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Import/export permission extended for Adani Kandla Bulk Terminal under customs schemes, retaining prior conditions and one-year validity.
Permission to use Adani Kandla Bulk Terminal for import and export of all permissible goods is extended for one year until 05/12/2018, retaining the same conditions as Public Notice No. 28/2016 and applying to movements under the Export Promotion Capital Goods (EPCG) Scheme, Advance Authorisation Scheme, and Duty Free Import Authorisation Scheme.
Formation of Export Promotion Cells in Mangalore Customs Commissionerate
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Export Promotion Cells established to centrally handle customs functions and receive jurisdictional files from GST units.
Formation of Export Promotion Cells to assume customs-related functions from Central Excise/GST officers within Mangalore Customs Commissionerate; six Cells listed with district jurisdictions, officer names and contact details. The Cells will take over all customs files from respective GST Commissionerates immediately and staff will report to the Commissioner of Customs, Mangalore through the Additional Commissioner. Trade and public are requested to use these Cells for customs work and to report difficulties to the undersigned.
Formation of IGST Refund helpdesk
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IGST refund procedure: helpdesk established to assist exporters in resolving integration errors and obtaining pending refunds.
A dedicated IGST Refund Helpdesk has been established to assist exporters in resolving integration and PFMS-related errors that leave IGST refund claims pending; remediation guidance and lists of affected shipping bills are published on the customs website, and exporters who rectify the flagged errors can have successful refund scrolls generated, with named helpdesk officers available for clarification.
Implementation of Electronic Sealing for Containers-by exporters Self-sealing procedure
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Electronic sealing for containers: additional exporters authorised for self sealing and factory stuffing, some under initial customs supervision.
The addendum authorises additional exporters to perform self sealing and factory stuffing at their registered premises where exporters hold AEO, self sealing or factory stuffing permissions; certain grantees are subject to initial customs supervision of sealing. The list of newly permitted exporters and their stuffing premises is attached, all prior terms of the public notice and previous addenda remain unchanged, and stakeholders are directed to the customs website and to report implementation difficulties to the Commissioner.
Formation of Export Promotion Cells at Bengaluru, Mysore and Chitradurga
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Export Promotion Cells to assume customs processing for specified districts and centralize case management immediately.
Formation of Export Promotion Cells at Bengaluru, Mysore and Chitradurga will assume Customs work previously attended by Central Excise/GST officers, each with specified district jurisdictions and designated Assistant Commissioners. These Cells shall take over all Customs-related files from the respective CST Commissionerates, officers will report to the Commissioner of Customs, Bangalore City Customs, and trade is requested to utilise their services and report difficulties, with effect immediately and until further orders.
Sub: Formation of Export Promotion Cells in Mangalore Customs Commissionerate
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Formation of Export Promotion Cells centralises customs work under designated cells, transferring files from GST units and establishing reporting lines.
Export Promotion Cells are established to handle customs work formerly attended by Central Excise/GST officers; each Cell is assigned specific district jurisdictions and headed by named officers. The Cells will take over all customs-related files from the respective GST Commissionerates immediately, and officers posted to the Cells will report to the Commissioner of Customs, Mangalore through the Additional Commissioner. Trade is requested to utilize these Cells for customs work and to report any difficulties to the Commissionerate.
Data quality of information furnished by the importers for assessment purposes
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Importer data quality obligations require full, accurate declarations for assessment; failure may lead to document return and penalties.
Importers and Customs Brokers must furnish complete and accurate information in Bills of Entry-description, brand, model, grade, specification, unit of quantity consistent with invoice unit price, and country of origin-and product descriptions must avoid spelling errors and abbreviations. Appraising Groups and Import Shed will verify completeness and return documents lacking details for amendment. Repeated non compliance may result in penal action, including suspension of Customs Broker licence where mala fide intent is found.
Classification of Telecommunication Antenna used at Base Transceiver Station/NodeB/eNodeB - reg.
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Telecommunication antenna classified as transmitting and receiving apparatus under heading 8517, affirmed for BTS/NodeB/eNodeB use.
The antenna used at Base Transceiver Station/NodeB/eNodeB functions as a complete transmitting and receiving apparatus converting electrical signals to electromagnetic waves and vice versa, and therefore merits classification as apparatus for transmission or reception of voice, images or other data under heading 8517, specifically under CTH 8517 62 90.
Special Drive for finalization of Provisional Assessment of B/Es pending in EPCG (7G), Export Commissionerate, ACC
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Finalization of provisional assessments accelerated via a special task force and SVB coordination to clear EDI pendency.
A special drive by the EPCG (7G) section at ACC, Sahar directs importers, exporters and brokers to submit SVB orders and any pending approvals to a constituted Special Task Force; the Commissionerate has published pending provisional assessment data from the EDI system, provided STF contact details, and established monthly joint meetings with SVB plus an awareness program to expedite finalization and EDI disposal.
Customs-Jurisdiction of Chief Commissioner of Customs & Central Excise Thiruvananthapuram, Commissioner of Customs, Cochin, Commissioner of Customs (Preventive) in Kerala- Issue of Public Notice
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Customs jurisdiction realignment expands preventive commissioner's authority and transfers specified customs functions to Cochin.
Notifications redefine customs jurisdiction for the Thiruvananthapuram Zone, placing the Commissioner of Customs, Cochin and the Commissioner of Customs (Preventive), Cochin under the Chief Commissioner, with specified territorial coverage (ports, airports, SEZs, Lakshadweep, Mahe and maritime zones) and transfer of identified customs functions and administrative responsibilities from Central Tax & Central Excise to the Commissioner of Customs (Preventive), Cochin, effective 15.01.2018.
Transition of Customs functions hitherto performed by the Central Excise/GST officers, including the export procedure and sealing of containerized export cargo, to the Customs formations, under the Commissioner of Customs, Pune
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Transition of customs functions to Customs Commissionerate Pune, covering export sealing, SEZ oversight and bonded warehouse duties, effective 15 January 2018.
The notice transfers Customs functions previously performed by Central Excise/GST officers to the Customs Commissionerate, Pune, centralising export procedures, sealing of containerized export cargo and related matters under the Commissioner of Customs, Pune. It enumerates transferred functions including SEZ oversight, factory stuffing, duty free and concessional imports, bonded warehouse licensing, EPCG installation certificates, recovery under the Customs Act, adjudication for SEZs and brand rate fixation; establishes Customs Divisions and Facilitation Ranges across specified districts; and makes the reorganisation effective 15th January 2018.
Changes in the name of officers dealing with the IGST Refund helpdesk
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IGST refund helpdesk: updated officer assignments and contact points to facilitate status uploads and stakeholder queries.
Changes to the IGST refund helpdesk designate two venues with specified email and telephone contacts and named teams of officers responsible for receiving trade communications, assisting stakeholders, and monitoring the status of Shipping Bills with pending IGST refunds, while the office continues to upload refund status on its website.
Direct Port Delivery (DPD) of Imported goods.
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Direct Port Delivery enables eligible importers to clear qualifying full-container imports from port terminals subject to advance compliance.
Direct Port Delivery permits eligible importers to take delivery of qualifying Full Cargo Load containers directly from port terminals. The facility requires advance filing of the Bill of Entry, delivery order, and duty payment, and applies principally to RMS-facilitated consignments not requiring assessment or examination. Importers must arrange trailers and remove containers within 48 hours of landing, failing which cargo may be transferred to a designated CFS for normal clearance. Damaged, tampered, non-RMS, or examination-required containers are cleared through the applicable CFS procedure.
Procedure for amendment/ conversion of free shipping bills to Export Promotion shipping bills and amendment/ conversion of shipping bills from one scheme to another scheme
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Post-shipment amendment under Section 149 requires existing documentary evidence and departmental scrutiny before shipping bill conversion.
Amendment before LEO is processed by the Inspector and approved by the Appraising Officer/Superintendent after verification of documents under statutory amendment conditions; suspected evasion is referred to investigative officers. Post-shipment amendments require a documented application with supporting evidence, assignment of a file number, scrutiny by the Appraising Officer/Superintendent, issuance of a deficiency memo if needed, and final approval by the Assistant/Deputy Commissioner when documentary-evidence requirements are satisfied.
Formation of IGST Refund helpdesk
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IGST refund facilitation: helpdesks established to resolve pending refund claims and system integration errors affecting sanctions.
Two IGST refund helpdesks have been established to assist exporters with pending IGST refund claims caused by systems and PFMS integration errors. EDI modules developed by the Directorate of Systems and Data Management provide Shipping Bill/IEC-wise status reports, enabling generation of successful scrolls and publication of Shipping Bill status on the Commissionerate website; designated officers and contact details for the Pipavav and Jamnagar helpdesks are provided for resolving processing errors.
Subject : List of “Out of Scope” items as received from FSSAI-reg.
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Out of scope certification: listed non food imports may be cleared without food safety endorsements, subject to other compliance.
Where imported goods match the enclosed non food descriptions and tariff headings and a bill of entry shows pending referral to the food safety authority, obtaining an out of scope endorsement is not mandatory; the Out of Charge officer shall not insist on such endorsement and may grant Out of Charge subject to other regulatory compliance, and the enclosed HS code list should be used to avoid future referrals.
Sub: Clearance of Baggage at Unaccompanied Baggage Centre, (Speedy CFS), J.N.Custom House, Nhava Sheva-reg.
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Baggage clearance protocol: FCL containers of personal effects must be routed to the Unaccompanied Baggage Centre for examination.
Full container load consignments comprised only of passengers' personal effects must be delivered directly to the Unaccompanied Baggage Centre (Speedy CFS) for examination and clearance; LCL baggage will be examined by U.B. Centre officers at the CFS where it lies upon prior intimation. Stakeholders are directed to comply with the prescribed routing and examination regime and to contact the officer in charge of the U.B. Centre if difficulties arise.
Corrigendum to Public Notice No. 02/2018 dated 11.01.2018 - Formation of helpdesk for IGST Refund.
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Helpdesk for IGST refund established with contact details and venue for trade assistance and dedicated officer team.
The corrigendum inserts operational particulars for the Helpdesk for IGST Refund: venue, named team of officers with telephone contacts, and an email address to assist trade in resolving errors encountered while processing IGST refund claims; all other contents of the original Public Notice remain unchanged.

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