IGST refund compliance requires filing gateway EGMs to enable processing of export tax refunds promptly.
Shipping lines must file electronic gateway EGMs on ICEGATE corresponding to manual EGMs for hinterland export cargo because CGST export rules require gateway EGMs in the ICES/ICEGATE system as an essential condition to process IGST refund claims; supplementary electronic EGMs are therefore directed to enable refund sanctioning and stakeholders must comply.

Late filing charges for Bills of Entry and accelerated duty payment obligations tighten import procedural compliance timelines.
Amendments impose a late charge for delayed presentation of the Bill of Entry based on the relevant arrival/entry inwards date, require customs cargo service providers to report arrival information, and accelerate duty payment obligations-self assessed BOEs require payment on the same day while reassessed or provisionally assessed BOEs face a shortened payment period-with transitional provisions preserving prior terms for BOEs filed before enactment except where reassessment occurs after enactment.

Jurisdiction amendment in customs Chennai zone delays implementation, altering field formation responsibilities for importers and exporters.
The Chief Commissioner amends Public Notice No. 224/2017 by directing that the date in Paragraphs 2 and 6 be read as 01.01.2018, aligning the Chennai Zone public notice with the Central Board of Excise and Customs notification and informing importers, exporters, brokers, custodians and other stakeholders of the revised commencement date for reorganized field formation jurisdiction.

GR file upload requirement for exports to prevent EGM errors and streamline Shipping Bill registration and processing.
Requirement for exporters and agents to upload the .GR file via ICEGATE RES or compatible private software to automate field capture at Shipping Bill registration, addressing package mismatches, LEO dates recorded after EGM due to Shipping Bill amendments, and delayed PGA NOC entries; exporters lacking .GR support in private software should switch or use RES directly and must file both the Shipping Bill and the .GR file, with mandatory upload to be imposed soon.

RFID e-seal self-sealing: intact seals treated as equivalent to supervised seals, tampering triggers examination and reversion to traditional sealing.
Implementation of RFID e-seal based self-sealing for full container load exports replaces routine officer-supervised sealing at approved exporter premises; intact RFID e-seals on arrival are treated as equivalent to officer-supervised seals and ordinarily avoid examination, while tampered seals require examination and subsequent movement under traditional customs bottle-seal procedures. Non-containerized cargo, air cargo, movements between CFSs and ICDs/Ports, and land customs station exports remain outside this procedure.

Reprint of shipping bills: permit administrative reprints from Centralised Export Assessment Cell without cancelling LEO where feasible.
Reprints of shipping bills for Parking Plaza shall be processed by the Assistant Commissioner/Deputy Commissioner in the Centralised Export Assessment Cell and, wherever feasible, allowed without cancellation of the Let Export Order (LEO); remaining difficulties are to be reported to the Deputy/Assistant Commissioner in charge of Appraising Main (Export) via the designated contact channels.

Toy import conformity requirements: certified IS compliance and NABL tested certificates govern warehousing and ex bond clearance procedures.
Import of toys is permitted subject to prescribed conformity documentation-a certificate of conformity to specified IS standards and a manufacturer's Certificate of Conformance based on NABL accredited laboratory testing. Where these documents are unavailable, an importer may file a Warehouse Bill of Entry to warehouse goods pending receipt. On ex bonding the Test Report and Certificate must be produced, the Group Officer will verify documents against import entries and physical goods, and NOC from the Group is required before ex bond clearance; warehouse and bond officials must ensure compliance and maintain a register of entries and NOC details.

Duty Drawback transition period permits composite AIR claims but bars input tax credit and IGST refund claims on same exports.
Amendments preserve the composite Drawback scheme during the GST transition subject to conditions: exporters may claim composite AIR and brand rates only if they do not avail input tax credit (CGST/IGST) on exported goods or inputs and do not claim IGST refund; claimants are also barred from carrying forward Cenvat credit. Prescribed declarations and certificates are required at export, exporters may instead claim only the Customs portion, and Brand rate fixation and supplementary claims are transferred to Customs formations, with Central Excise officers temporarily designated to perform Customs Drawback functions.

Higher duty drawback rates: exporters may claim higher drawback using self-declaration when GST officer certificate is unavailable.
Exporters may claim higher All Industry Rates of duty drawback on the basis of a self-declaration where the GST officer certificate cannot be produced; the self-declaration format will be included in the electronic shipping bill and a consolidated declaration may be filed for past shipping bills covered from the transition commencement. Goods cleared before the transition commencement but without a pre-transition let export order remain subject to the earlier declaration or Central Excise officer certificate.

Brand rate fixation under drawback rules adjusted for GST transition, shifting responsibility to customs commissionerates for exports.
Fixation of the brand rate of duty drawback under Rule 6 and Rule 7 is revised for the GST regime: during the transition period exporters may claim AIR or Brand rate subject to conditions preventing simultaneous CGST/IGST input credit or refund and barring carry-forward of Cenvat credit; exporters must submit prescribed declarations. From 01.07.2017 brand-rate fixation responsibility shifts to the Customs Commissionerate over the place of export; pending applications with Central Excise formations will be transferred to the appropriate Customs formations, with verification of factory data to be arranged through the customs jurisdiction where manufacturing occurred.

Drawback Rules limit refunds to customs and excise duties and revise AIRS, altering composite and brand-rate procedures.
Notification implements the Drawback Rules, 2017 and revises All Industry Rates, effective from 01.10.2017, confining drawback to Customs duty on imported inputs and remnant Central Excise duty on certain petroleum products while excluding integrated tax and compensation cess. Composite rates are discontinued and AIRS are provided as general rates with caps; claimants must use tariff-item suffixes ("B" or "D") to identify applicable rates. Provisional drawback equal to the applicable AIR may be paid subject to conditions, and brand-rate applications and transitional rules are specified for post-effective-date exports.

Duty drawback jurisdiction shifts to Customs commissioners for DTA-to-SEZ supplies; pending claims transferred for continuity.
Duty drawback claims by DTA suppliers for supplies to SEZ units or developers, accompanied by a disclaimer, shall be processed and paid by the Principal Commissioner or Commissioner of Customs having jurisdiction over the DTA supplier; the same office will fix brand rates if required. Pending claims with Central Excise formations are to be transferred to the appropriate Customs commissionerates, existing Drawback Rules instructions remain in force, and designated Central Excise officers will continue to perform Customs functions until new Customs commissionerates are notified.

Rebate of State Levies for garment and textile exports revised; revised rates apply from July and implemented via EDI.
Revised rates for the Rebate of State Levies on exports of garments and textile made up articles were notified effective 01.07.2017, including a distinct rate for RoSL under the Advance Authorization-All Industry Rate combination; these rates apply to exports with Let Export Order dates from 01.07.2017 and have been implemented in the EDI system, with implementation issues to be reported to the Drawback Section at the Air Cargo Complex, NSCBI Airport, Kolkata.

Valuation of Second hand Machinery: empanelment of an additional chartered engineer firm to the approved valuation list.
The Commissioner amends prior Public Notices on customs valuation of second hand machinery to add M/S Nireekshan Engineers and Surveyors to the empanelled Chartered Engineers list (added as Sl. No. 4 in the referenced provisions), with a specified period of recognition.

Monthly warehouse statements must be filed within the prescribed period or face adjudication under customs law.
Licensees of Special, Public and Private Bonded Warehousing must maintain digital records pursuant to the Warehouse (Custody and Handling of Goods) Regulations, 2016 and submit the prescribed monthly statement of receipt, storage, operations and removal of warehoused goods to the bond officer within ten days after the close of the month; observed deviations from Para 2(a) of Circular No. 25/2016 will be subject to adjudication under the Customs Act, 1962.

Refund of IGST on exports: shipping bill deemed refund claim after EGM and valid return, triggering electronic credit.
Refund of integrated GST on exports is triggered when the shipping bill is deemed an application under Rule 96 after filing of the Export General Manifest and a valid return in Form GSTR-3 or GSTR-3B; Customs will process claims and electronically credit refunds to the applicant's bank account subject to electronic matching with Table 6A of GSTR-1 and PFMS validation of the bank account.

System-generated Shipping Bill no longer requires officer signature or stamp; officer identity is recorded by name and SSO-ID.
Final print-outs of Shipping Bills produced by the Customs EDI System after issuance of the Let Export Order (LEO) are system-generated documents that display the name and SSO-ID of the officer who granted the LEO; therefore the signature and stamp of the LEO officer are not required on the final printed Shipping Bill and will no longer be demanded.

Sanitary and Phyto Sanitary compliance: exporters must secure required certificates or face code suspension and statutory penalties.
Exporters must ascertain and comply with importing countries' Sanitary and Phyto Sanitary requirements and submit certificates from designated agencies with export documents; failure that brings disrepute or prejudices trade relations may lead to suspension or cancellation of the Importer Exporter Code and penalties under the Foreign Trade (Development and Regulation) Act, 1992, and may attract action under the Customs Act, 1962 or other applicable laws.

Electronic sealing for containers implemented; self sealing procedure enforced and nodal officer appointed for coordination and support.
Electronic sealing of export containers is to be implemented under the self-sealing procedure prescribed by Circular No.26/2017-Cus and further detailed in Circular No.36/2017; stakeholders are directed to follow the procedure and use the nominated nodal officer, Superintendent Ravi C., for coordination and to report any implementation difficulties to the customs office.

Export proceeds compliance: exporters must file six month negative statements detailing unpaid or late realisations against shipping bills.
Exporters must submit separate six-month negative statements from Authorized Dealers/Chartered Accountants (January-June and July-December) showing export proceeds against specific shipping bills and indicating proceeds not realised or realised beyond Reserve Bank of India time limits; consolidated or blank "Nil" certificates are not acceptable and contravene customs and drawback compliance requirements.