Shipping bill: electronic integrated declaration mandated; electronic records, ICEGATE filing, licensing reference updated and annexure omitted.
The regulations substitute "Electronic Integrated Declaration" for "Electronic Declaration," require filing via the electronic form on https://www.icegate.gov.in, omit the ANNEXURE, expand "includes" to "electronic records or print outs" (with electronic record defined by the Information Technology Act), replace the Customs House Agents Licensing Regulations, 2004 with the Customs Brokers Licensing Regulations, 2013, and delete clause (b) of regulation 2.

Shipping bill and bill of export forms mandated with specified layouts, fields, and printing and filing requirements for exports.
These regulations prescribe mandatory export documentation by requiring shipping bills in Form SB I or SB II and bills of export in Form SB III or SB IV, with appended copies and detailed fields for exporter, consignee, invoice, cargo, value analysis, IGST and drawback entries, export-scheme particulars, bond/BG and container data, and exporter declarations. They set exact physical and typographical specifications for the forms (foolscap dimensions, margins, paper grammage and humidity stability, caption font and placement) and require forms to be completed only by typewriter or computer. The regulations supersede prior form regulations and commence on Gazette publication.

Duty drawback entitlement limited by GST input credit declarations and certificates, with revised schedules and a temporary sunset.
Amendment conditions duty drawback entitlement where GST input tax credit, IGST refund claims, or carried-forward Cenvat credit interact with drawback; exporters must declare absence of input tax credit and produce jurisdictional GST officer certificates when exports are under bond, letter of undertaking, or on payment of IGST. The notification revises multiple schedule rates, substitutes tariff entries and tables across chapters, inserts specified tariff lines, includes a minor textual insertion, contains a temporal proviso limiting effect after a stated date, and specifies its commencement.

Duty drawback determination procedure allows exporters to obtain provisional payments and final redetermination with bonds and extensions.
Amendments insert a definition of tax invoice and incorporate CGST and IGST Acts; they replace rules 6 and 7 to allow exporters to apply for determination or redetermination of drawback rates where rates are undetermined or allegedly low, prescribe filing periods with possible extensions and fees, permit provisional drawback subject to bonds and security with subsequent adjustment on final determination, empower officers to inquire and determine rates, and enable the Central Government to revoke or direct withdrawal of rates. Procedural wording is updated to substitute Customs authorities and to revise documentary and claim timelines.

Drawback definition clarified: refund of duty, tax or cess on importation is claimable on re-export, with procedural wording revised.
The amendment substitutes the definition of drawback to mean the refund of duty, tax or cess referred to in the Customs Tariff Act and paid on importation, claimable under the Customs Act, and removes the phrases "or Principal Commissioner or Commissioner of Customs and Central Excise" from the proviso to rule 5(1), thereby narrowing the specified office-holder references.

Anti-dumping duty on pentaerythritol to counter continued dumping and protect domestic industry from underselling imports.
Imposition of anti-dumping duty on pentaerythritol from China PR is directed to counter continued dumping and injury; the duty applies to all specifications under tariff heading 2905 where origin or export involves China, is stated per unit in a foreign currency but payable in Indian currency with exchange rate determined under the Customs Act, and is effective for a statutory term from Gazette publication unless earlier revoked or amended.

Customs exemption scope clarified, specifying sub section bases and shifting installation certification to Customs officers, updating GST references.
Amends numerous Customs exemption notifications by substituting general references to "under section 3" with specific reference to sub sections (1), (3) and (5) of section 3, reallocating additional duty wording and retaining separate references to safeguard and anti dumping duties where applicable. Replaces Central Excise certification roles with Assistant/Deputy Commissioners of Customs (or independent Chartered Engineers where allowed) for confirming installation and use of capital goods, standardises port of registration/port of import certification requirements, updates job work references to include goods and services tax provisions, and adds provisos on movement within Agri Export Zones and timelines for spares. Effective 1 July 2017.

Commencement of Taxation Laws (Amendment) Act: all provisions declared in force under statutory commencement power.
The Central Government, invoking the statutory commencement power under sub-section (2) of section 1 of the Taxation Laws (Amendment) Act, 2017, appoints the 1st day of July, 2017 as the date on which all provisions of the Act shall come into force by Notification No.25/2017-Customs dated 28th June, 2017.

Customs Airport designation enables unloading of imports and loading of exports at the newly notified airport.
Designates Kannur International Airport as a Customs Airport by inserting a new schedule entry authorising the unloading of imported goods and the loading of export goods or specified classes of such goods at that airport, thereby amending Notification No. 61/94(NT)-Customs and updating the table of customs airports under the Customs Act.

Project imports exemption extended to specified metro and monorail projects, with designated sponsoring authorities for each project.
Amendment inserts a new entry in the Project Imports Regulations to extend project import treatment to specified metro and monorail projects, enabling customs concessions for imported plant, machinery and components used in those projects. It designates the managing directors or specified directors of the respective metro corporations as the sponsoring authorities responsible for sponsoring imports under the Project Imports framework.

Anti-dumping duty on sewing machine needles from China, sustaining import duty obligations and compliance for a limited statutory period.
Imposition of anti-dumping duty on sewing machine needles under sub-heading 8452 30 originating in or exported from China PR (and on exports from China PR irrespective of origin), applicable to any specification, producer or exporter, expressed per lakh needles and payable in Indian Rupee. The duty continues following a review under section 9A and relevant Customs Tariff Rules for a period of five years from publication unless earlier revoked, with exchange rate for calculation as per notifications under section 14 and the bill of entry date as the relevant date.

Bilateral safeguard measures can suspend tariff concessions or raise duties to address injury from increased originating imports.
Bilateral safeguard measures may be imposed where increased imports of originating goods from Malaysia, resulting from tariff reductions under the Trade Agreement, cause or threaten serious injury to a domestic industry. The Director General conducts investigations-initiated by domestic producers or suo motu-assessing objective factors and causation, issues public notices, handles confidential information, and may recommend provisional or final measures. The Central Government may suspend tariff concessions or raise duties within defined limits, subject to duration, progressive liberalisation, transition period constraints, refund rules, and review mechanisms.

Anti-dumping duty on clear float glass enforced after new shipper review; provisional assessments converted to final on payment.
Imposition of anti-dumping duty on clear float glass of nominal thickness 4mm-12mm produced and exported by M/s Tariq Glass Industries Ltd, Pakistan, following a new shipper review; amendment to the existing customs notification inserts a new serial entry identifying the goods, exporter and applicable duty, converts prior provisional assessments into final assessments on payment of the duty, and rescinds the provisional-assessment notification for future operation.

Tariff value fixation for specified imports amended, substituting updated tariff values for oils, metals, seeds and nuts.
Amendment under section 14(2) of the Customs Act, 1962 substitutes TABLE-1, TABLE-2 and TABLE-3 of the principal notification to prescribe revised tariff values for specified imported goods. The substituted tables set operative tariff-value figures for categories including crude and refined edible oils, crude soya bean oil, brass scrap, poppy seeds, areca nuts, and unit values for gold and silver when concessional notification entries are availed.

Exchange rate determination sets new conversion rates for specified foreign currencies for import and export valuation.
The Central Board of Excise and Customs prescribes, effective 16 June 2017, specific exchange rates for listed foreign currencies into Indian rupees to be used for valuation of imported and exported goods, superseding the prior notification; rates are set separately for import and export and arranged in Schedule I (per unit rates) and Schedule II (per 100 unit rates).

Anti-dumping duty on specific porcelain/vitrified tiles from China PR imposed to counter dumped imports and price depression.
Definitive anti-dumping duty imposed on Soluble Salt, Double Charge, GVT and PGVT Porcelain/Vitrified Tiles (

Anti-dumping duty on Hydrogen Peroxide imposed with country- and exporter-specific rates, payable in domestic currency.
Imposition of definitive anti-dumping duty on Hydrogen Peroxide (tariff item 2847, excluding specified grades) following findings that exports from specified countries were dumped and caused material injury; the notification prescribes country-, producer- and exporter-specific duty rates per metric ton, payable in Indian currency with exchange rate determined as per Customs Act, effective for five years unless earlier revoked, and subsequently amended and rescinded by later notifications.

Anti-dumping correction narrows notification scope by removing a specified phrase, altering applicability under customs regulation provision.
Corrigendum directs omission of the phrase "and replacement market (or for on road vehicles)" from the note to a previously published customs notification on anti dumping duty, effecting a textual correction of the notification's scope without introducing new substantive measures.

Provisional anti-dumping duty on ceramic tableware and kitchenware from China to counteract dumped imports and domestic injury.
Provisional anti-dumping duty is imposed on imports of ceramic tableware and kitchenware, excluding knives and toilet items, originating in or exported from China PR (headings 6911 and 6912) following preliminary findings of dumping, material injury to the Domestic Industry, and causation by dumped imports; the duty is charged per unit, payable in Indian currency, and will be levied for a period not exceeding six months from publication, with exchange rate application and relevant date for determination tied to Government notifications and the date of presentation of the bill of entry.

Tariff amendment: specified steel inputs receive concessional duty when imported for manufacture of cold rolled grain oriented steel.
The Central Government amends Notification No. 12/2012 Customs by inserting serial 333F to list specified steel inputs-hot rolled coils; cold rolled MgO coated and annealed steel; hot rolled annealed and pickled coils; and cold rolled full hard-which are granted concessional tariff treatment when imported for the manufacture of cold rolled grain oriented steel (CRGO) under tariff item 7225 11 00, with the duty columns for each input specified in the inserted table row.