Direct Port Delivery requirements: advance intimation and allowed limited extensions to evacuation timeframes when justified.
DPD importers must evacuate containers within the prescribed timeframe or face transfer to a designated CFS; damaged or tampered containers are excluded from DPD. Importers may request a limited administrative extension from the DPD Cell with supporting reasons and must present the issued extension letter to the terminal before the expiry of the original period to prevent transfer. A prescribed standard format of advance intimation must be sent to shipping lines and copied to Customs via the designated email, and shipping lines must accept compliant intimations irrespective of IGM filing.

Sourcing of precious metals must be through nominated agencies for SEZ units under Rule 27(6), enforced strictly.
SEZ units importing precious metals on a loan basis must source those metals exclusively through nominated agencies in strict compliance with Rule 27(6) of the SEZ Rules, 2006, following observed non compliance particularly among gem and jewellery units and directed for immediate enforcement by SEZ authorities.

Late filing charge exemption for Bills of Entry where electronic filing failure prevented timely submission.
Exemption from levy of late filing charges is provided for Bills of Entry with entry inward dates from 22.08.2017 to 26.08.2017 due to ICEGATE system slowdown. Customs brokers or importers must submit evidence showing attempted electronic submission and lack of positive acknowledgement from ICES. Waiver requests will be processed on merits by the respective Deputy Commissioner/Assistant Commissioner and put up to the Joint Commissioner/Additional Commissioner for decision.

Foreign direct investment framework: unified Automatic and Government entry routes with sectoral caps, conditionalities and reporting obligations.
The Consolidated FDI Policy (effective August 28, 2017) provides a unified framework for foreign direct investment into India, defining eligible investors, investee entities and permissible instruments; it prescribes two entry routes (Automatic and Government), specifies sectoral caps, conditionalities and prohibited sectors, sets pricing, valuation, lock-in and reporting requirements (including FC-GPR and FC-TRS filings), details procedures for transfers and conversions, and identifies Competent Authorities and compliance, monitoring and remittance obligations under FEMA, SEBI and sectoral regulations.

Electronic sealing requirement: exporters must declare RFID seal serials with shipping documentation and use certified vendor systems.
Exporters eligible for self-sealing must procure RFID tamper-proof one-time-bolt seals bearing a unique serial and vendor brand, declare the seal's physical serial number with the shipping bill before dispatch, and tag shipment details to the seal via a vendor-supplied web/mobile application that prevents editing. Vendors must certify ISO/RFID conformity, submit seal series to Risk Management Division and ports/ICDs, provide reader-scanners and data transmission to customs at their cost, and integrate their data servers with the customs electronic gateway; customs will verify seal integrity and examine tampered seals.

Eligibility for LUT requires prescribed foreign inward remittance thresholds; LUT accepted for exports in place of bond with conditions.
Extends Letter of Undertaking (LUT) eligibility to all registered exporters who, in the preceding financial year, received foreign inward remittances equal to or exceeding ten percent of export turnover and not less than one crore rupees, with status holders exempt from the threshold. LUTs must be on letterhead with authorised signature; LUT/bond must be processed promptly and accepted within three working days. Self-declarations and submitted proof are acceptable subject to post-facto verification. Bank guarantees may be waived in specified circumstances and CT-1 is not relevant under GST.

Provisional release of seized goods requires bond and bank guarantee to secure duty, fines and penalties pending adjudication.
Provisional release under Section 110A requires a bond for full or estimated value and a Bank Guarantee or Security Deposit covering estimated/differential duty, potential fines in lieu of confiscation and penalties; release is barred for prohibited goods, non compliant goods, goods notified under Section 123, or where release would be against public interest. The adjudicating authority may adjust security with reasons recorded, exercises discretion subject to limited judicial review, and must ensure bonds and guarantees obligate payment or renewal until final adjudication.

GST classification for lottery clarified as 'Any Chapter', ensuring tax payable at the prescribed GST rates on lottery supplies.
Supply of lottery is goods and the classification for lottery in the Assam GST notification shall be 'Any Chapter' of the First Schedule to the Customs Tariff Act, 1975; tax on lottery should be paid accordingly at the prescribed GST rates of 12% or 28% as applicable. The circular is clarificatory and addresses a discrepancy where a services code prevented proper return filing and tax deposit.

Lottery classification as goods requires Any Chapter treatment, with tax paid at the applicable prescribed GST rate.
Supply of lottery is treated as a supply of goods under the Gujarat Goods and Services Tax framework. Lottery is to be classified under "Any Chapter" of the First Schedule to the Customs Tariff Act, 1975, despite the "-" classification shown in relevant rate notifications. Returns and tax payments are linked to the prescribed rate for the supply, and tax on lottery must be paid at the applicable rate of 12% or 28%, as the case may be.

Classification of lottery as goods: pay GST at the prescribed rate and file returns accordingly.
Supply of lottery is to be treated as supply of goods and the classification for lottery in CGST, IGST, UTGST and SGST notifications is Any Chapter of the First Schedule to the Customs Tariff Act, 1975; tax on lottery must be paid at the prescribed GST rates and filing systems should follow the specified rate despite the hyphen in the classification field.

Turnover marking and deemed-category scrutiny for small traders' annual returns must be completed within the prescribed deadline.
Turnover marking and scrutiny of annual return cases for small traders under the Uttar Pradesh Value Added Tax Act, 2008 are to be completed on the basis of the list made available to assessing officers following the shift to GST from 1 July 2017. Annual returns in Forms 52, 52A and 52B for 2015-16 are to be examined to decide whether the cases fall within the deemed category or are to be kept outside it, and the work is to be completed within the specified deadline without extension.

Rotation Number Generation now permitted online by registered shipping lines/agents with digital signature and OTP authentication for vessel arrival.
Facility enables online Rotation Number Generation by registered shipping lines and agents via ICEGATE: users with digital signature access a Rotation Number Generation web-form, submit customs location code, vessel IMO, voyage number, master's name, shipping line and agent codes, next port of call and expected arrival date, authenticate with a one time password, and receive an electronically generated Rotation Number with secure status-checking.

Country specific import-export restrictions introduced via Appendix 2X, notifying prohibited items and their governing notifications.
The Director General of Foreign Trade notifies Appendix 2X for insertion into Appendices and Aayat Niryat Forms under the Foreign Trade Policy, providing a consolidated list of Country Specific Restrictions/Prohibitions on import and export and citing the notifications that impose those controls. The appendix identifies, by country, the goods subject to prohibition-e.g., milk and milk products from China (Notification No. 10) and all items of gold and silver from South Korea (Notification No. 25)-to guide trade documentation and compliance.

BIS registration requirement extended; only licensed refineries eligible for gold dore import authorizations; NABL accreditation accepted.
BIS registration requirement for gold dore import authorizations is extended: existing authorizations must obtain a valid BIS license by 31.5.2018, and from 1.6.2018 only applications from refineries with a valid BIS license will be considered. First time applicant refineries may submit NABL accreditation to DGFT for initial consideration and are allowed one year from the date of DGFT authorization to obtain a BIS license.

Bond/Letter of Undertaking for tax-free exports governs running bonds, bank guarantee limits, and jurisdictional acceptance.
Exports without payment of integrated tax require a Bond or Letter of Undertaking in FORM GST RFD-11; eligible exporters may use LUT while others must furnish a bond on non-judicial stamp paper. Bonds may be maintained as running bonds covering estimated tax liabilities and must be topped up if insufficient. A bank guarantee may be required but can be waived by the jurisdictional Commissioner; where required it should normally not exceed 15% of the bond amount. LUTs are valid for twelve months and acceptance is by the Deputy/Assistant Commissioner of the exporter's principal place of business.

Trade Facilitation Centers established to assist GST registration and implementation, with services provided free of charge.
Creation of Trade Facilitation Centers to assist in GST registration and implementation across the Jammu & Kashmir, Jammu Commissionerate, with specific facilitation locations listed for Jammu, Samba and Srinagar. Services at these centres are expressly provided at No Fee to the public and trade, and trade associations and chambers are requested to publicize the notice for information and necessary action.

Deemed cancellation of VAT registrations: option to continue registration creates MVAT/CST return obligations for eligible sellers.
Registration of dealers who did not sell any of the six specified goods during 2016 17 is deemed cancelled from the appointed date; such dealers may apply to revoke cancellation or use a web utility to elect to remain registered for those goods, and making that election will create MVAT/CST return filing obligations for periods starting from the appointed date. A departmental list of identified dealers is published and eligible dealers are cautioned to elect continuation only if they actually sell the specified goods.

Electronic verification of Let Export Order enables airlines and custodians to process exports without hard copy shipping bills.
Export clearance will rely on electronic verification of the Let Export Order (LEO) in ICEGATE: ICEGATE informs custodians and airlines when LEO is accorded; exporters/brokers may hand documents to airlines only after confirming all Shipping Bills under a Master Airway Bill have LEO; airlines verify LEO at a dedicated counter, custodians at BAG counter will countercheck and stamp/sign the Gate Pass with date/time to denote clearance, and the EFO will reverify the BAG stamp against ICEGATE before permitting movement. Hard copy Shipping Bills are no longer required.

Warehousing compliance: mandatory digital recordkeeping and timely submission of monthly statements, or licence extensions risk adjudication.
Applicants for new or renewed warehouse licences must furnish all prescribed documents and implement IT enabled Systems with Audit Trail Feature as required by the Warehousing Regulations, 2016; licensees must maintain digital records and submit monthly statements of warehoused goods in the prescribed form within the prescribed time period, and must apply for licence extensions well before expiry or face adjudication proceedings under the Customs Act, 1962 for non compliance.

Change of name of customs custodian: ICD to be recognised under new corporate name in all customs documents.
The Inland Container Depot formerly M/s. Indev Logistics Pvt. Ltd. is renamed M/s. Kerry Indev Logistics Private Limited and shall be so identified in all customs documents; the ICD remains a Customs Area under Section 8 and its operator continues as Custodian under Section 45 of the Customs Act, 1962, with previously declared additional areas and other public notice contents unchanged, pursuant to CBEC guidance.