All Industry Rates applicability ends post GST; exporters must claim unrefunded duties on actual basis under drawback rules.
Pre GST circulars allowing All Industry Rates (AIRS) for certain exempt inputs no longer apply in the post GST era because GST subsumes central excise and allows input tax credit/refund. Duties not refunded or neutralized post GST may be claimed by exporters on an actual basis under Rule 6 and Rule 7 of the Customs, Central Excise Duties Drawback Rules, 2017; exporters may approach the Brand Rate Unit for assistance.

Advanced Queue Management System requiring e-token registration now governs visitor access and entry to appraising groups, enforcing token-only entry.
Implementation of an Advanced Queue Management System at JNCH makes e-token registration mandatory for visitors seeking to meet Deputy/Assistant Commissioners or appraising officers. Electronic kiosks generate paper tokens showing queue position; visitors are permitted entry only when their token number is displayed. The system aims to facilitate trade and prevent unauthorised loitering; operational difficulties are to be reported to the designated nodal officer.

Duty drawback on FOB value allowed despite foreign bank charges; excess agency commission or bank fees must be adjusted.
Duty drawback may be granted on FOB value without deducting foreign bank charges where such charges are documented and fall within the administratively permitted overall agency commission allowance; if the combined agency commission and foreign bank charges exceed that allowance, the excess must be deducted from FOB for drawback. Exporters can seek case by case regularisation with documentary evidence and field formations should reconsider issued recovery notices accordingly.

Disposal of confiscated drones: transfer to defence and security agencies free-of-cost subject to regulatory compliance.
Guidelines require confiscated drones to be inventoried, DGCA-classified and transferred when "ripe for disposal" to four focal Customs Commissionerates for centralised stocking, joint inspection and distribution. DRI and Customs field formation needs are met first; remaining stock is allocated equally to the Ministry of Defence and the Ministry of Home Affairs after nodal-officer joint inspections. Transfers are on a gratis, as-is where-is basis; recipients must ensure DGCA and WPC compliance, provide documentation, and are prohibited from reselling drones, which must be destroyed at end-of-life. Records and acknowledgements are mandatory.

Export Promotion Circle address change-EPC 1 relocated within the commissionerate; existing restructuring provisions remain unchanged.
The public notice amends the commissionerate's cadre restructuring by relocating the Export Promotion Circle (EPC 1) to a new office within the New Custom House; all other provisions and subsequent amendments of the original notification establishing the EPC remain unchanged.

Duty drawback on FOB value permitted despite foreign bank charges, subject to the overall agency commission limit.
Duty drawback may be allowed on the FOB value without deducting foreign bank charges; agency commission and foreign bank charges taken together must not exceed the overall commission limit allowed by the Board, and any excess should be deducted from FOB. Field formations should regularise short realisations where exporters provide documentary evidence such as export invoices and bank confirmations and should reconsider issued show cause notices accordingly.

IGST refund for exporters depends on correct EGM filing, GST return reconciliation, and submission of prescribed supporting documents.
IGST refunds require correct EGM filing so Shipping Bills migrate from the IGST Temporary Scroll to the final IGST Scroll; exporters with EGM errors (SB002/SB006), invalid invoice errors (SB005), GSTIN mismatches (SB003) or Shipping Bill detail errors (SB001) must coordinate with airlines, rectify GSTR I/GSTR 3B, submit GSTR 1/Table 6A and a concordance table, or file a Revised Refund Request (RRR) where applicable, and submit reconciliation details to the IGST Refund Cell for refund processing.

Bank guarantee exemption under advance authorisation schemes expanded for GST-registered manufacturers/service providers meeting export or GST thresholds.
Manufacturer exporters and service providers registered under GST who meet the specified export turnover threshold in the preceding financial year qualify for Bank Guarantee exemption under category (d), and those who have paid GST meeting the specified threshold qualify under category (e). The prior requirement for certification by jurisdictional Central Excise is discontinued; members of Export Promotion Councils may produce council certificates, while non-members may submit certificates authenticated by a practicing Chartered Accountant registered with the GST department, including the CA's GSTIN and registration details.

Bank Guarantee exemption allowed for GST-registered exporters meeting export performance or tax payment thresholds with EPC or CA certification.
Revised norms permit GST-registered manufacturer-exporters and service providers who meet prescribed export-performance or GST-payment thresholds in the preceding year to claim exemption from furnishing Bank Guarantees under Advance Authorisation, DFIA and EPCG schemes. Certification by jurisdictional Central Excise is discontinued: members of an Export Promotion Council may submit a council-issued certificate of export performance or tax/GST payment, while non-members may furnish a certificate authenticated by a practicing Chartered Accountant registered with GST authorities, the CA including his GSTIN and registration details.

IGST refund outreach: Special drive to rectify refund errors and expedite pending export tax incentive claims.
The Commissionerate of Customs (Export), ICD Tughlakabad, has launched a Special Drive and outreach programme to rectify errors and expedite disposal of pending IGST refund claims and other export incentives; exporters and stakeholders are invited to visit special desks in person with supporting documents during designated hours to resolve refund issues.

Bank Guarantee exemption for exporters expanded to GST-registered suppliers meeting prescribed export or GST payment thresholds.
Bank Guarantee waiver under the Advance Authorisation, DFIA and EPCG schemes is extended to GST-registered manufacturer exporters and service providers who have exported during the previous two financial years and meet prescribed export thresholds, and to those who have paid GST meeting prescribed thresholds in the preceding year. The prior requirement for Central Excise certification is removed; Export Promotion Council certificates or GST-registered Chartered Accountant certificates (including CA GSTIN) are acceptable for claiming exemption. Other provisions of the earlier circular remain unchanged.

Back-to-town procedure for export containers: return allowed with verification, LEO cancellation, benefit reversal, or re-import formalities.
Back-to-town return of export containers to Nhava Sheva is governed by three situations: where the vessel has not crossed territorial waters and EGM not filed, the Master must undertake non-crossing, containers are forwarded under transhipment without separate IGM, container and seal are verified, BTT procedure followed, LEO cancelled and export benefits withheld or reversed, with tampered seals sent for scanning and 100% examination. Where EGM was filed it must be amended and the same steps followed. Where the vessel crossed waters, returning consignments are treated as imports and full re-import formalities, IGM filing, benefit reversal and examinations apply.

Iron & Steel imports now require compulsory online registration under the Steel Import Monitoring System before arrival.
Import policy for specified Iron & Steel items in Chapters 72, 73 and 86 of the ITC (HS), 2017 is revised from 'free' to free subject to compulsory registration under the Steel Import Monitoring System (SIMS). Importers must submit advance information online to obtain an automatic Registration Number (valid 75 days) by applying no earlier than 60 days and no later than 15 days before expected arrival, and pay a fee of Rs.1 per thousand of CIF value (minimum Rs.500, maximum Rs.100,000). The Registration Number and expiry must be entered in the Bill of Entry. SIMS registration available from 16.09.2019 and applies to Bills of Entry on or after 01.11.2019.

Project Imports Module: Mandatory ICES project and PI bond registration; Bills of Entry must quote system project number.
ICES implements a Project Imports Module requiring compulsory project registration and registration of a national provisional PI bond. A system-generated project/license number must be quoted in all Bills of Entry filed under scheme code PI with item-wise serials, quantities, values and associated PI bond details; otherwise BEs will be rejected. The System will maintain automatic project and bond ledgers and allow online TRA issuance for imports at ports other than the port of registration. Finalization and bond re-crediting will use existing FAO/FDC options.

IGST payment verification extended so exporters may reconcile GSTR 1 and GSTR 3B discrepancies to claim export refunds.
Extension of the interim procedure to verify IGST payments where GSTN-to-Customs transmission failed is applied mutatis mutandis to Shipping Bills for April 2018-March 2019. The comparison of cumulative IGST payments in GSTR-1 and GSTR-3B (per Paras 3A and 3B of the earlier circular) shall cover April 2018-March 2019, and exporters must furnish a Chartered Accountant certificate evidencing that refunded IGST on exports reconciles with actual IGST paid for that period by the prescribed deadline.

Bank guarantee waiver for exporters and service providers based on export performance or GST payment under revised norms.
Revised norms allow GST-registered manufacturer exporters and service providers to claim Bank Guarantee exemptions under category (d) based on export performance over the preceding years and under category (e) based on GST paid in the preceding financial year. Certification by the Superintendent of Central Excise is no longer required; authorised holders may produce certification from their Export Promotion Council or, if not a member, a certificate authenticated by a practicing Chartered Accountant registered with GST, who must state his GSTIN and registration details. Other provisions remain unchanged.

Declaration of MEK/2 Butanone content allows bill of entry final assessment on second-check basis when supported by MSDS or PTR.
Trader-importers importing goods under CTH 3215, 3402 and 3814 from manufacturer-suppliers providing MSDS or valid PTR may have their Bills of Entry finally assessed on a second-check basis without departmental testing, by application of Para 4.1 of Public Notice No. 68/2019; all other conditions of PN 68/2019 remain applicable.

Rectification facility for SB005 invoice mismatches extended; exporters may avail with prescribed documentation and contact for assistance
A rectification mechanism for SB005 invoice mismatches on Shipping Bills is extended for filings up to 31.07.2019; exporters should avail the officer-assisted facility with required documentation. The mechanism supports IGST export refund processing, includes revised handling and disbursal of compensation cess, and provides contact points for assistance. Trade intermediaries are requested to publicise the notice.

Direct Port Delivery eligibility requires accredited status or sustained compliance; exclusions cover mis-declaration, prosecutions, and full-exam consignments.
Eligibility for Direct Port Delivery (DPD) is confined to importers with AEO accreditation or a clear compliance record coupled with sustained import volume, with possible relaxation of the volume criterion by the Chief Commissioner in deserving cases. Exclusions cover importers with mis-declaration or evasion allegations, those facing prosecution, consignments subject to full examination, and primarily LCL importers. DPD applies only to fully facilitated or unexamined consignments where the importer opens a PD account with the terminal and arranges transport; zones may impose further procedural requirements.

Disposal of seized liquor requires FSSAI NOC or destruction, with committee oversight and e auction where permitted.
Seized foreign origin liquor must be reviewed by a constituted Liquor Disposal Committee which shall verify consignments, obtain sampling, testing and a NOC from FSSAI where feasible, and dispose of NOC cleared stock via e auction to bidders complying with State Excise laws; consignments that cannot be sampled or cleared shall be destroyed following NDPS style destruction procedures, with a triplicate Certificate of Destruction and advance notice to the Principal Commissioner/Commissioner for possible inspection.