Document Management System expansion to an additional CFS; existing procedures remain in force and stakeholders urged to cooperate.
Implementation of a Document Management System (DMS) centre at the specified CFS is placed into immediate operation to extend existing electronic document-handling facilities; current operational processes and measures will remain unchanged and continue to follow procedures set out in the earlier facility notice. Stakeholders are requested to cooperate and report any difficulties or suggestions for improvement to the issuing office.

Drawback manual cheque issuance requires banker-attested exporter request and bank confirmation before combined cheque disbursement.
When SBI returns drawback amounts due to exporter account discrepancies, exporters must submit a banker-attested request or authority letter (original retained) stating the exact reason and a banker's confirmation of non-acceptance; reasons and corrections will be endorsed on the exporter's copy. The Assistant/Deputy Commissioner (Drawback) will bundle authenticated cases and issue a combined manual cheque to the bank for disbursement.

Transhipment procedure for SEZ consignments shifts to electronic EDI integration, eliminating manual endorsements and transhipment bonds.
Integration of SEZ Online with Customs EDI mandates automatic IGM data transfer to Bills of Entry; ICES will generate a Transhipment Permit with a TP number on approval, endorse container particulars, and require an Equipment Interchange Receipt and inspector verification of seal and container numbers before release. Manual quintuplicate endorsements and Transhipment Bonds are dispensed with. Release and warehousing events are communicated electronically between ICES and SEZ Online, and on receipt of Goods Receipt messages ICES will close IGM lines for SEZ cargo.

Duty drawback sampling procedures updated; factory-stuffed samples required above monetary threshold, submitted with export documents.
Central Excise Authorities must draw samples at factory stuffing for shipments where admissibility of drawback cannot be visually decided and the drawback exceeds the prescribed monetary threshold; samples are to be submitted to Customs with export documents, recorded by the registering officer in the system and forwarded to the laboratory. For 100% cotton knitwear, routine per-consignment sampling is unnecessary if visual inspection suffices; sampling may occur at random intervals or when doubt or specific information exists.

All Industry Rates of drawback revised, altering tariff coverage and provisional claim procedures for export incentive eligibility.
Revision of All Industry Rates (AIRs) of Drawback effective 15 November 2016 revises tariff coverage, creates separate tariff lines for better product differentiation, converts certain items to composite rates, and reduces residuary customs rates. It prescribes alternative AIR suffixes for garment exports under Special Advance Authorization, aligns provisional drawback payments with the customs component of AIR subject to existing claim conditions, and deletes the sub rule that imposed a minimum monetary threshold for AIR or Brand Rate drawback. Administrative safeguards and trade facilitation measures are directed to prevent misuse and invite submissions for review of residuary rates.

Interest on delayed refunds not payable on customs security or project import deposits; applies to duty and drawback refunds.
Clarifies that interest for delayed refunds under the Customs framework applies to duty and drawback refunds but is not payable on refunds of deposits such as security deposits or project import deposits; reiterates that refund claims must be finalised promptly, normally settled at the Assistant Commissioner level, with speedy pre audit and cheque issuance.

Service tax exemption on job work: whether job workers must claim exemption and whether principals may take credit.
Whether job workers must compulsorily avail the service tax exemption under Notification No.25/2012 ST and whether service tax charged by job workers is admissible as cenvat credit to the principal manufacturer were discussed. Trade argued the exemption is conditional and optional and that service tax paid should be creditable; field officers maintained the exemption applies to intermediate processes and job workers cannot charge service tax. The Chairman indicated that exemption applies where principal clears on payment of excise duty and that credit would be available if service tax is charged; Board consideration is pending.

Transferability of SFIS imported goods: sale allowed after three years, with exceptions and export conditions subject to restrictions.
Goods imported or procured using SFIS scrips under FTP 2009 14 may be sold or transferred after three years from clearance per Department of Commerce Notification No. 30. Requests for transfers of goods under FTP 2004 09 will be considered by DGFT on merits under para 2.5, in line with judicial guidance. Consumables, including food and alcoholic beverages, are non transferable even after three years. DGFT may permit export sale any time after import/procurement provided no incentive, rebate, refund, drawback or re credit is claimed and any return to India is treated as fresh import.

Document Management System implementation requires mandatory digital coupon attachment for customs dockets, altering fee collection procedures.
A Document Management System at ICD Mulund will store Bills of Entry, Shipping Bills and related documents electronically and physically; M/s Newgen Software Technology Ltd implemented the system and it began functioning on 18.10.2016. The Service Centre will collect a docket charge via coupons, issuing two coupon sets (normal documentation and DMS). Stakeholders must attach the EDI copy of the coupon to Bills of Entry and Shipping Bills when handing over dossiers after LEO/Out Charge; this is mandatory for all dockets.

Online transmission of SEIS scrips integrates with customs EDI, removing manual registration and restricting manual debits.
SEIS scrips will be transmitted online and integrated with Customs EDI (ICES 1.5), eliminating the need for manual feeding at the port. Exporters and customs brokers must verify each scrip once at port registration; thereafter scrips will be available for all India use. Further manual debits should not be made; any manual debit made prior to integration or verification must be recorded in the EDI ledger and on the hardcopy scrip and brought to the concerned officer for entry on the system within ten days. Report implementation issues to the System Manager.

Rebate of State Levies scheme allows exporters to opt in for state levy rebates by declaring eligibility in the shipping bill.
The ROSL scheme permits textile garment exporters to opt in by declaring eligibility and selecting prescribed scheme codes in the EDI Shipping Bill; selection of the code is the exclusive method of claim. Rebates-calculated on FOB value using notified rates and caps-are credited to the exporter's registered drawback account and disbursed in parallel with drawback, with disbursal status displayed on ICEGATE.

Import regulation for metal scrap: shredded scrap cleared freely; un shredded consignments subject to RMS and scanning requirements.
Shredded metal scrap may be cleared through all ports without a pre shipment certificate. Un shredded, compressed or loose scrap must follow DGFT guidelines and be cleared only at EDI ports with operational Risk Management System, subject to documentary or physical checks selected by RMS. Designated sea ports are to install Radiation Portal Monitors and Container Scanners by the prescribed deadline; until then scanning will occur at ports with existing facilities. Principal Commissioners/Commissioners may allow re warehousing to importer premises at importer's risk subject to RMS and scanning conditions. Instructions are effective immediately.

Simultaneous benefit prohibition clarified: pending cases of concurrent zero-duty EPCG and SHIS to be governed by the public notice.
Incorrect concurrent availing of Zero duty EPCG and SHIS arising from overlapping FTP/HBP wording was addressed by a Department of Commerce Public Notice, which now governs the resolution of pending cases. Following inter departmental review, Customs amended notifications to remove the FTP related bar on dual issuance, and stakeholders are invited to report implementation difficulties to the Customs office.

Bank Guarantee requirements for Advance License/EPCG imports demand unconditional renewal clauses and prescribed certified documentation.
Execution of bonds and Bank Guarantees for clearance under Advance License/EPCG schemes requires BGs with an unconditional self renewal clause and bank forwarding details for genuineness checks. BG exemption is conditional on a clean compliance record and certified proof of export performance or duty payment from designated authorities or professionals. Manufacturer exporters claiming concessional BG must submit certified registration, specified proof (export performance, duty payment or DGFT redemption/EODC) and installation certificates; non-registered manufacturers must provide equivalent council or professional certification and installation evidence, with post-verification where required.

Rebate of State levies on garment exports: opt in EDI claims, FOB based calculation, payment subject to textiles budget.
ROSL establishes an opt in, item level rebate administered by CBEC alongside Duty Drawback for garments (Chapters 61/62) from specified export dates, with average rebate rates and per unit caps under two schedules. Exporters must declare eligibility, not claim other refunds, and select an EDI scheme code to claim. Rebate is calculated on FOB value, paid subject to Ministry of Textiles budget and EGM filing, and recovery follows Drawback processes with the Textile Commissioner empowered to recover wrongful payments as arrears of land revenue.

Refund of Additional Duty: AEO tiering mandates expedited claim processing timelines for accredited importers under the merged programme.
Refunds of 4% Additional Duty for qualifying importers are now administered under the merged three tier Authorised Economic Operator programme; the ACP pre audit waiver is discontinued and refund claims must be sanctioned within the expedited timeframes prescribed for AEO tiers, with other existing refund provisions remaining applicable.

Rebate of State Levies on garment exports: optional scheme requiring exporter declaration and integration with duty drawback process.
Rebate of State levies on garment exports is an optional CBEC-administered scheme integrated with Duty Drawback: exporters must opt in via item-level claim/declaration on shipping bills, rebate is calculated on FOB value using schedule rates and per-unit caps (with special rates for duty-free imported fabric), and payments are processed in parallel with Drawback subject to Ministry of Textiles budgetary allocation. Overpayments, non-realised proceeds, and wrongful declarations follow Drawback-like recovery procedures with coordination between CBEC and the Textile Commissioner.

Rebate of State Levies: designated Customs and Textile contacts set for processing claims and monthly reporting.
Customs field formations are directed to send communications on RoSL rebate implementation to the Textile Commissioner at Nishta Bhawan, New CGO Building, New Marine Lines, Mumbai and [email protected]; monthly lists of manually processed RoSL claims must be emailed by the Systems Directorate and any Customs location that processed claims manually to the Ministry of Textiles, Director (Export), Room No. 266, Udyog Bhawan, New Delhi at [email protected].

Empanelment of Chartered Engineers for valuation of second hand machinery; advisory certificates and importer borne service charges.
Empanelment of Chartered Engineers is sought for valuation and examination of imported and second hand machinery within the Ahmedabad customs jurisdiction; applicants must be affiliated to the Institution of Engineers, show relevant specialization and submit supporting certificates. Selected engineers will be panelled for one year, submit annual self appraisals, and produce advisory valuation reports following prescribed circular instructions after verification of goods. Importers bear service charges. Incomplete or false applications risk cancellation and penal action, and a public list of empanelled engineers will be published.

Verification of Certificates of Origin: procedural checks and custodian led specimen comparison ensure preferential tariff claims are validated.
Verification of certificates of origin under Free/Preferential Trade Agreements requires production of a prescribed Certificate of Origin and permits verification where there is doubt about genuineness of format, signature or seal, doubt about accuracy of origin or where random checks are selected based on risk factors. Specimen seals and signatures are circulated to Chief Commissioners; an online ICES repository is being developed. Each Customs House must designate a JC/ADC as custodian of specimens for on site comparison, with escalation to CBEC Director (ICD) if specimens are unavailable. Other verification requests need Commissioner approval and supporting documents.