Risk Management System: export sampling limited to RMS-selected consignments or senior-officer-determined cases, with samples only for suspected misuse.
Rescission of earlier sampling Circulars replaces monetary-based exemptions with a risk-based approach: export consignments will be processed under the Risk Management System and sampled only when RMS selects them or when an assessing officer not below Assistant/Deputy Commissioner, on merits, determines sampling is necessary. Sampling should be limited to necessary cases or where specific intelligence or doubt of misuse/fraud exists, with senior-level monitoring to ensure timely completion of cases and closure within thirty days from let export.

IGST on in bond transfers applies when ownership of warehoused imports is transferred, requiring IGST on the supply value.
A transfer or sale of imported goods while deposited in a customs bonded warehouse is a supply liable to IGST as an inter State supply, with value determined under the CGST valuation provisions read with the IGST Act. Customs assessable value remains fixed at import under section 14 of the Customs Act and deferred duties are collected only on ex bonding at that import valuation; thus IGST may be payable on the supply value before ex bonding while customs duty is paid later on ex bond clearance.

Drawback sampling authority: senior customs may decide sampling under risk criteria, limiting samples to necessary cases.
The Board rescinds earlier circulars prescribing sampling limits and directs a risk based discretionary sampling regime: consignments selected under the Risk Management System will be examined and an officer not below Assistant/Deputy Commissioner will determine sampling necessity on merits; samples are to be drawn only when necessary or on specific intelligence of misuse or fraud, with senior monitoring to ensure timely finalisation and issuance of Public Notices and Standing Orders for guidance.

Custodianship of imported goods extended under customs rules; custodian remains strictly liable for loss and must meet bonding and operational conditions.
Extension of custodianship as a Customs Cargo Service Provider is granted subject to statutory compliance, execution and renewal of prescribed custodian and continuity bonds and contingency insurance. The custodian is strictly liable for loss, pilferage, theft, fire or damage to goods in its custody or during transit and must pay duty and penalties for goods lost after entry. Operational duties include provision of specified infrastructure, security, tracking systems, separate storage, customs accommodation, and publication of charges, together with comprehensive recordkeeping and non-transferability of core functions without permission.

Electronic sealing mandated progressively for eligible self-sealing exporters at specified ports, becoming universal for FCL at all ports/ICDs.
Implementation of electronic sealing using RFID e seals is introduced for export container stuffing under the self sealing regime. Entitled exporters with RFID e seals and reader facilities may voluntarily adopt and continue self sealing without departmental supervision during the transitional period. The Board prescribed phased mandatory adoption for exporters permitted self sealing, Authorized Economic Operators, and exporters availing supervised stuffing at specified ports/ICDs, with universal mandatory e sealing for full container loads stuffed at approved premises across all ports/ICDs from the final effective date. Exporters already on the new procedure may continue; difficulties should be reported to the preventive general office.

High Seas Sale registration discontinued; customs will verify buyer, seller and commission details during assessment and before out of charge.
Prior registration of High Seas Sale contracts at the Import Noting Section is discontinued. The Bill of Entry/Integrated Declaration must contain complete details of the High Seas Sale buyer, seller and commission, and all documents previously required for registration must be presented to the Proper Officer. The Proper Officer will verify commission calculations, notarized/attested agreements, confirmation letters, invoice copies, Air Way Bill endorsements and related documents during assessment or before Out of Charge. Multiple agreements must be disclosed with supporting documents by the authorised customs broker.

Electronic sealing requirement becomes mandatory for designated exporters at listed ports; voluntary adoption allowed where readers exist.
Implementation of Electronic Sealing is introduced on a phased basis: entitled exporters with RFID e-seals and reader access may voluntarily self-seal without departmental supervision until the transition; thereafter e-sealing becomes mandatory for exporters with prior self-sealing permissions, AEO exporters and supervised-stuffing exporters at specified ports/ICDs, and ultimately for all Full Container Loads at all Ports/ICDs. Customs officers must familiarise themselves with RFID equipment and report implementation difficulties.

Transfer of ownership of goods in a bonded warehouse triggers IGST on the supply; customs duty remains payable at ex bond based on import value.
Transfer or sale of imported goods while deposited in a customs bonded warehouse constitutes a supply taxable under IGST as an inter State supply, with value determined under CGST/IGST valuation rules; customs duties deferred at deposit remain payable on ex bonding based on the value determined at import under section 14, and post import costs are not added to the customs assessable value for ex bond duty computation.

Authorized person access rules restrict who may interact with customs officers at CFS and docks, requiring ID and verified passes.
Only authorized persons may be present and interact with departmental officers for processing Customs documents or performing Customs work at CFS, ICD and Chennai docks/port area. Authorized persons include importers/exporters or their employees with employer issued photo IDs, customs brokers named in the Bill of Entry/Shipping Bill or their employers with valid broker ID cards, and brokers or representatives duly authorized for pre/post clearance tasks. Unauthorized persons are prohibited from entry, handling Customs documents, or undertaking Customs work; CFS/ICD/Docks must enforce the rule and may issue one day passes subject to verification.

Manual refund processing for zero-rated supplies ensures offline filing and prescribed register-based processing until portal module is available.
Manual filing and processing of refund claims for zero-rated supplies is required until the refund module on the common portal is available. Exporters' shipping bills may serve as refund applications where export reports and valid returns have been filed; other suppliers must submit printouts of FORM GST RFD-01A with supporting documents to the jurisdictional proper officer. Claims for unutilized input tax credit require portal debit of the electronic credit ledger and ARN generation to be furnished with the manual submission. All actions, acknowledgements, deficiency memos, provisional and final orders, and re-crediting must be recorded in refund registers and processed using prescribed forms.

Electronic sealing requirement phased for exporters: voluntary adoption where readers exist, then staged mandatory implementation nationwide.
Implementation of electronic sealing introduces a phased RFID e seal regime: entitled exporters who possess RFID seals and export from stations with reader infrastructure may voluntarily adopt self sealing without departmental supervision during the transition. Subsequently, mandatory e sealing will apply in phases-first to exporters permitted self sealing, AEOs, and supervised stuffing exporters at specified major ports/ICDs, and ultimately to all Full Container Loads stuffed at approved premises across all ports/ICDs. Field officers must familiarise themselves with RFID systems and report difficulties to the Commissioner.

E-sealing requirement makes electronic container seals compulsory for entitled exporters at the port, vendors must ensure reader availability.
Implementation requires exporters using the self-sealing facility to adopt electronic sealing for containers at the port where a fixed RFID reader has been installed. Exporters must procure e-seals only from vendors who have installed compatible readers at the gateway port or ICD because each vendor's reader reads only its own seals. Vendors must comply with CBEC norms and restrict sales to exporters whose intended port has that vendor's reader. The procedure is voluntary until the prescribed date, after which it becomes mandatory for specified exporter categories.

Anti-dumping duty exclusion for colour-coated aluminium foil clarified; customs assessment must reflect coating-based carve-out.
Colour-coated aluminium foil with polyester (PE) or PVDF coating falling under Customs Tariff Heading 7607 is excluded from the scope of the definitive anti dumping duty on aluminium foil from China PR; customs authorities must assess imports of such foil taking into account this exclusion.

Customs valuation now includes transport costs; declare freight, loading and handling or system applies default percentage.
The amendment to Rule 10(2) makes transport, loading, unloading and handling costs part of the value of imported goods, and provides that where such costs are not ascertainable a default percentage of the free on board value will be applied. ICES will automatically apply that default percentage if freight, loading, unloading and handling charges are not declared individually; importers and customs brokers must declare those amounts or enter '0' for nil charges to avoid automatic valuation adjustments and potential action under the Customs Act.

Bunker supply at anchorage: revised customs procedure requires checklist, surveyor reports, endorsed shipping bill, and licensed barges.
Exporters/CHAs must file a shipping bill checklist in EDI/ICEGATE with detailed vessel and consignor information; invoices must be in foreign currency or comply with the Foreign Trade Policy if in Indian currency. After assessment, the Examining Officer will inspect and grant the Let Export Order, and loading onto licensed barges/tankers/boats must occur under Customs supervision. Bunker supply and discharge at outer anchorage require surveyor and bunker delivery reports acknowledged by the Master, after which the preventive officer endorses the shipping bill and the Main Gate Preventive Officer issues "Allowed for Shipment" before files are sent to AC/DC(PG).

Truncated bank account numbers hinder drawback credits; exporters must revalidate accounts and request manual payment processing.
Truncated bank account numbers prevented electronic crediting of drawback payments; the bank returned funds by cheque and will notify affected exporters to correct account numbers in Customs EDI. Customs shared lists of affected IECs and shipping bills with trade bodies and uploaded them online, directed exporters to seek re validation of bank details to Core Banking norms and to apply to the Customs DBK (EDI) Section for manual processing, and waived certain formalities to permit manual disbursement for listed IECs.

Electronic sealing requirement phased to mandate RFID e seals at eligible exporters and ports, with initial voluntary adoption permitted.
Implementation of electronic sealing institutes a phased mandate: voluntary use of RFID e-seals by entitled exporters stuffing at approved premises where readers exist until 15 December 2017; mandatory RFID e-sealing from 15 December 2017 for exporters permitted to self-seal, AEOs, and supervised stuffing exporters at specified ports/ICDs; and mandatory e-sealing for Full Container Loads at approved premises for all ports/ICDs from 1 January 2018.

Export proceeds monitoring now mandatory under RBI-BRC module; manual BRC submissions discontinued for post module LEO shipping bills.
The new RBI-BRC Module mandates electronic monitoring of realisation of export proceeds for applicable EDI shipping bills; exporters must ensure BRC integration via ICF.GATE or through authorised dealers and stop submitting manual six monthly negative statements or dealer/chartered accountant certificates for shipping bills within the module's scope. The BRC Monitoring Cell, Chennai IV, will enforce the online reporting requirement, while pre module LEO shipping bills remain subject to prior circulars and public notices.

Project import eligibility for dumpers in coal mining: qualify for benefits when certified by the sponsoring authority.
Dumpers designed for mining activities and intended for use in coal mines are eligible for Project Import benefits when duly certified by the concerned Sponsoring Authority; pending assessments should be finalised accordingly and implementation difficulties reported to the Board.

IGST refund for exports: guidance on data matching and procedural corrections to secure timely disbursal.
Refunds of integrated goods and services tax on exported goods under Rule 96 require matching of export filings and fulfillment of procedural prerequisites. Exporters must correct shipping bill references in GSTR 1, reconcile invoice numbers and IGST amounts between GSTR 1 and shipping bills, ensure online filing and matching of Export General Manifest entries, and maintain PFMS validated bank account details in Customs EDI. For subsequent months, exporters must use the zero rated supplies table in GSTR 1 to enable sanction of refunds.