Pre-Budget tax consultation invites industry proposals for duty and tax changes, requiring data-backed justification and submissions.
Request for industry submissions proposing changes to direct and indirect taxes for Budget 2017 18, requiring economic justification, supporting statistics, and, for Customs and Central Excise, detailed annexure data (HS code, import quantities and CIF values, domestic production and values, unit price, existing and proposed duty, revenue and industry impact). Proposals must consider corporate tax rationalization plans, be sent as Word attachments to designated email addresses (separate for indirect and direct taxes), with hard copies to named officials, and arrive by the specified deadline; vague or unsupported suggestions may not be examined.

Simultaneous export incentives: option to return either EPCG or SHIS benefit under Public Notice resolving prior overlap.
Concurrent issuance and availing of zero duty EPCG and SHIS under FTP 2009-14 was found inconsistent with FTP/HBP provisions; inter-departmental review led to a Public Notice prescribing resolution of pending simultaneous-issuance cases and allowing flexibility to return either benefit, and Customs amended notifications to remove a related bar for FTP 2015-20.

Electronic debit verification: manual endorsements on physical Advance Authorizations discontinued; officers must ensure EDI debits and issue advice letters.
The practice of manually endorsing physical Advance Authorizations with usage debits is discontinued for future authorizations electronically registered at Customs EDI locations; examining officers must confirm the proper debit in the EDI system. For domestic sourcing ARO/Invalidation requests, holders must obtain a same-day Advice Letter from the Group DC/AC, who will update records and email the Advice to the Regional Authority; monitoring and coordination arrangements are designated and safeguards for EDI breakdowns are required.

Prosecution timing: offences involving gold and other specified high-risk items may be prosecuted immediately after show cause notice.
The guidance amends prosecution timing under the Customs Act to provide that, while prosecution is normally launched after adjudication, offences involving specified high-risk items-Gold, FICN, arms, ammunitions and explosives, antiques, art treasures, wildlife items and endangered species-may preferably be prosecuted immediately after issuance of a show cause notice; senior customs and CBEC officers are directed to circulate the amendment and report implementation difficulties to the Board.

Bonded trucking transhipment enables Customs-supervised export, foreign-to-foreign and inter-station import cargo movement through sealed vehicles and custodian bonds.
Bonded trucking transhipment is permitted for export cargo between the Air Cargo Complex, Kolkata and other Customs stations, subject to manifested cargo, approved TP Custodians, running bonds, bank guarantees, sealed containerised vehicles and Customs supervision. The arrangement covers export cargo routed through another station, foreign-to-foreign cargo, and import cargo transferred between Indian Customs stations. Cargo Transfer Manifests and destination acknowledgements control bond debit and re-credit. Export goods are processed at the originating station, while seal discrepancies require full examination and missing endorsed manifests may lead to recovery action.

Transhipment of export cargo allowed from Kolkata ACC under bonded custodian regime with CTM, security and acknowledgement within ten days.
Transhipment by air from Kolkata ACC to other airports is permitted under a procedure requiring appointment of a TP custodian who must execute a running bond and bank guarantee and present a TP application or CTM with specified shipment details. Cargo must be segregated, stored under a double locking arrangement, escorted when moved, and transhipped under Customs supervision. CTM acknowledgements must be returned to re credit the Transhipment Bond within ten days; failure to account for non unloading or shortages attracts penal action and financial demand.

Courier clearance procedures standardise filing, scanning, assessment and out of charge delivery of international parcels under customs regulations.
Framework prescribes detailed procedures for courier import/export clearance at Bengaluru ACC under the Customs Act and Courier Regulations. It mandates flight wise filing and serialisation of CBE I/II and parcel level CBE III/IV/V, sets sorting and prohibition on parcel opening, requires scanning and prescribed examination regimes (including 100% X ray for samples/gifts), staged appraisal and duty assessment procedures, out of charge endorsement prior to custodian delivery, and specifies when regular Bills of Entry must be filed; it also allocates responsibilities to Authorised Couriers, Custodians and Airlines and requires maintenance of registers, KYC and PLA arrangements.

Rebate for cooperative purchase of confiscated consumer goods now offered on a uniform basis, subject to eligibility and auction rules.
Consumer goods below the specified value threshold may be offered to NCCF, Kendriya Bhandar and authorised consumer cooperatives at a uniform rebate, subject to conditions including ten years' functional activity, filing of Income Tax and VAT/ST returns, annual verification of genuineness by an AC/DC rank officer, appropriate registration, obligation to sell directly to bonafide consumers, no selective purchases, and first come first served allotment; goods above the threshold must be sold by e auction or auction cum tender with no rebate available.

Import/export and domestic control of hazardous waste limited to recycling, with SPCB authorisations and manifest requirements.
The rules create a permit-based regime requiring occupiers, recyclers, transporters and disposal operators to obtain SPCB authorisation, maintain records and annual returns, implement emergency response plans, and follow labelling, packaging and a manifest system. Imports are allowed only for recycling, recovery, reuse or utilisation: hazardous wastes in Schedule III Part A require prior informed consent and Ministry permission; certain wastes are prohibited from import. The Ministry is the nodal authority for transboundary movement, Customs must verify movement documents and illegal traffic must be re-exported or managed per the rules.

Classification of solar panels depends on whether fitted elements supply power to external loads; impacts tariff heading assignment.
Where fitted elements in a solar panel/module supply power to an external load (for example a motor or an electrolyser), classify the module under CTH 8501; where such elements do not supply power to an external load, classify the module under CTH 8541. Importers and customs brokers must apply this functional test for tariff classification and report any difficulties to the customs office.

Discontinuation of manual debits on physical Advance Authorizations; EDI debits must be verified and Advice Letter process used.
Manual debits on physical copies of Advance Authorizations registered at Customs EDI locations shall be discontinued; examining officers granting Out of Charge must verify that the authorization debit is recorded in the EDI system. For domestic sourcing or ARO/invalidation requests post discontinuation, holders must obtain an Advice Letter from the Group DC/AC (issued and updated same day), which will be emailed to the Regional Authority to enable issuance of AROs. Commissioners must designate monitoring officers, apply safeguards for manual clearance during EDI breakdowns with subsequent EDI debit entry, and circulate Public Notices and Standing Orders; TRA use for non EDI ports remains unaffected.

Rules of origin verification requires Certificates of Origin, custodian comparison of specimens, and Board referral for further checks.
Implementation of Rules of Origin mandates importers to claim preferential tariff and submit a Certificate of Origin, which may be verified for genuineness or accuracy including format, signatures/seals and origin criteria; specimen seals/signatures are circulated and an ICES repository is to be built. Each Custom House must designate a JC/ADC as custodian to verify specimens locally, otherwise refer to Director (ICD), CBEC. Other verification requests require Principal Commissioner/Commissioner approval and must be sent to the Board with legible COO, invoice and Bill of Lading plus Annex information; provisional release requires security under section 18.

Export transhipment requires a registered TP Bond, ETP permit approval, bond debit/recredit, and Allowed for Shipment entry.
The Export Transhipment Module (ETP) in ICES requires Transhippers to register a continuous Transhipment (TP) Bond and BG, file an ETP Application at the port Service Centre after stuffing, obtain Preventive Superintendent approval which issues an ETP Permit permitting gate exit, and causes the bond/BG to be debited. On arrival at the Gateway Port, preventive checks enable an Allowed for Shipment entry; filing the EGM for loaded Shipping Bills re-credits the bond. ETP approval serves as EGM for export benefits and moves the Shipping Bill to Drawback processing.

Hazardous cargo separation: explosives require greater isolation and storage must follow IMDG and specific safety rules.
Guidelines require hazardous goods to be stored in isolated approved premises with specified construction standards; explosives are treated separately with substantially greater separation from administrative buildings, other hazardous cargo separation from administrative buildings follows a uniform distance, and separation between hazardous and general cargo in port areas follows the IMDG Code. Land-based storage in customs notified areas must follow applicable specific rules for particular hazardous materials, and specific rules override port rules in case of conflict.

Rebate of State Levies (ROSL) opt in requires scheme code selection on shipping bills to claim export rebates.
The ROSL scheme is a voluntary exporter opt in mechanism to rebate specified State levies on textile garments by selecting prescribed scheme codes in the shipping bill; correct selection on EDI shipping bills is the exclusive claim method. Rebate is calculated on FOB value per notified rates and caps and shown in shipping bill checklists and ICEGATE. Exporters must declare they will not claim the same State levies under other mechanisms. Disbursal is made in parallel with drawback to the exporter's registered drawback account; procedural and interface changes took effect 20 September 2016.

Rebate of State Levies choice required: exporters must select ROSL scheme code on the shipping bill to claim subsidy.
Implementation of the Rebate of State Levies (ROSL) permits exporters of textile garments to obtain refunds of specified State levies by electing the scheme through designated shipping bill scheme codes; no separate application is required. The rebate is computed on FOB value per notified rates and caps and is credited to the exporter's drawback disbursal account. For EDI shipping bills the scheme-code selection is the sole claim mechanism, shipping bill interfaces will display ROSL amounts and the required eligibility declaration, and disbursal will be made in parallel with drawback per Board Circular procedures.

Simultaneous benefit of EPCG and SHIS: exporters may choose one scheme and regularise the other under prescribed repayment rules.
DGFT permits exporters who were incorrectly issued both SHIS and Zero Duty EPCG under FTP 2009-14 to choose one scheme and regularise the other: return of SHIS requires surrender of original scrips and cash refund with interest for utilised amounts; return or conversion of Zero Duty EPCG requires surrender or payment of differential duties plus interest, with utilised or transferred scrips treated as utilised for refund and interest purposes. Payment mechanics allow principal debiting to valid duty credit or SHIS scrips but require interest in cash; a limited timeframe to exercise the option is provided and no penal action will be taken for erroneous issuance.

Special Advance Authorisation enables combined use with AIR drawback through designated shipping bill coding and drawback identifiers.
Special Advanced Authorisation may be combined with AIR drawback: exporters must use the designated export scheme code in the shipping bill, enter Advance Authorisation details in the DEEC table, and apply modified tariff suffixes to indicate Cenvat availed status. Exporters claiming Brand Rate provisional drawback must declare the prescribed identifier followed by the tariff item and marker to enable provisional payment of the Customs portion of the alternative AIRs. The same procedures permit discharge of EPCG obligations in the shipping bill.

Authorized Economic Operator programme expanded to merge facilitation schemes and extend trade, clearance, and compliance benefits.
Revision merges the Accredited Client Programme and the Authorized Economic Operator framework into a consolidated AEO programme open to entities with strong internal controls, expanding benefits to imports and exports. Key operational measures include direct port delivery for imports, direct port entry for factory stuffed export containers, request based on site inspections, paperless declarations accepting self certified origin certificates, deferred duty payment decoupled from clearance, faster refunds and drawback processing, and Mutual Recognition with other customs administrations.

EOUs, STPIs and EHTPs: warehousing requirement removed; mandated digital records with audit trail and procurement certificate procedures.
Warehousing requirements under Notification 52/2003-Cus are dispensed for EOUs, STPIs, EHTPs and similar units effective 13 August 2016; units are delicensed as warehouses but remain subject to the notification and FTP conditions. Units must maintain prescribed digital records based on Form A with an audit trail, update records immediately on receipt/removal of imported goods, and provide monthly digital copies to the proper officer. Procurement certificates and submission of bills of entry for reconciliation replace re-warehousing certificates; inter-unit transfers use commercial documents plus procurement certificates with intimation to jurisdictional offices.