CBEC Circulars


NACIN to Conduct Customs Brokers Exams Online from Year 2019

CBIC Instruction No.21 /2018-Customs dated 14.12.2018

New Drawback Rates Effective from 19 December 2018 – CBIC Circular


Manual Filing for AEO T1 to Continue till End of Financial Year 2018-19

·    T1 and T2 Certification Validity Extended to Three Years


EOU Notifications Aligned with Revised FTP, GST

·      Warehousing Exemption Included

·      B17 Bond Updated


Fast Track Disposal of Cargo Stuck with Customs

·    NTB Non-Compliant to Destroyed

·    Compliant Cargo Cleared on Bidding through MSTC on Reserve Price

·    If No Bids Around Reserve Price, Highest Bidder Gets Stuck Cargo


Temporary Import with Re-export Condition under FICCI Carnet Guarantee Allowed to AEO

·    Container Re-export under 104/1994 dtd 16 Mach 1994 Procedure Explained


EPRA Code under Single Window Changed to 651002 instead of 651001


Electronic Nicotine Delivery Systems (ENDS) Advisory – Refer e-Cigarettes to Drug Controller for Clearance


IGST Refund for Non EDI Exports through Email Info to DG Systems – Field Formations asked to Speed Up uploading

CBIC Instruction No. 20 /2018-Customs dated 26 November 2018

Re-import of Goods Exported through Post are also Covered for Exemption under Ntfn 45/2017 and 46/2017 dated 30.06.2017

·    Non Export under Sec. 51 of CA 1962 is No Bar, Clarified TRU


CITES, Extended Producers Responsibility (CPCB) and Drugs Licence to Go Online for Clearance from 16 Nov

·    Agency to Upload Three Licences, Importer not Allowed

·    Trade Fears Excessive Computerisation will Hold up Clearances

·    More Such Measures for Other Documents on the Anvil


All India EDI Based eSANCHIT Launched for Exports from 8 Nov

·   Decision taken After successful Implementation of the Pilot at Air Cargo Complex, New Delhi and Chennai

·   Login in www.icegate.gov.in for uploading Supporting Documents

·   View of Uploaded Documents for a Period of 5 Years

·   Customs Officers will be able to Access the All the Uploaded Documents Online and Raise Query for Additional Documents

·   Additional Docs to be Filed Online after Obtaining IRN (Image Reference No.)

·   After filing of the Self Assessed SB visit Customs Port for Goods Registration, Docs Verification and LEO (Let Export Order)

·   Examination Report to be Filed Online by Customs Officers


Transhipment of Bangladesh Cargo Destined for Foreign Ports through Kolkata Port

CBIC Circular No. 42 dated 2nd November 2018

CBIC Targets 50th Position on Ease of Doing Business Rank

D.O.No.19/CH(IC)/2018 dated 02.11.2018

RFID Seals – Electronic Sealing for Deposit in and Removal of Goods from Customs Bonded Warehouses to be Implemented from 1 Jan 2019


Domestic Industry Vardayini Chemical Files Application in Gujarat High Court against Lapsing of Anti-dumping Duty of Saccharin

·    Gujarat High Court Takes Note and Orders Duty Free Clearance subject to Results of the Petition

TRU Instruction No. 18/2018-TRU dated 25 October 2018

Procedure for Clearing Short Refunds of IGST Released under Special window

CBIC Circular No. 40/2018-Customs dated 24 October 2018

RFID Seals - Owner of the Goods to Procure RFID Seal from the Destination Warehouse Instead of Originating Warehouse

Circular No. 39/2018-Customs dated 23 October 2018

Customs Bonded Warehouse Manufacture under Sec 65 of CA Revamped

·    Sec 65 a Good Substitute for EOU/SEZ under Customs Oversight


'e-malkhana' System on the Lines of Delhi Airport Customs for Handling and Storage of Seized/Confiscated Valuable Goods

·    The packages containing the valuables should be bar coded

·    Strong Rooms/Valuables Godowns is restricted to only authorized officers

·    The seized goods are scaled in containers after weighment and arranging for purityis recorded in the seizure Panchnama/Mahazar

·    Strong Rooms/Valuables Godowns should be equipped with latest Electronic Weighing Machines

17-CBIC Instruction/15.10.2018

e-Seals Classified in Tariff Item 8309 90 30

CBIC Instruction No.16/2018- Customs dated 8.10.2018

IGST Refund not Granted Due to Claiming Higher Rate of Drawback or where Higher Rate and Lower Rate were Identical

CBIC Circular No. 37/2018-Customs dated 9 October 2018

Reward Scheme for Informers and Government Servants Extended to GST

Circular No. 36/2018 – Customs dated 5 October 2018

Cruise Tourism Applicability of Customs provisions - Clarifications

·    A cruise vessel calling on an Indian port would, therefore, be liable to pay duty on liquor and other consumed stores during its transit through territorial waters ·or its period of stay at port in India. Mere passage through Indian customs water without calling on at any of the Indian ports would not attract customs duties.

·    Cruise ships have the legal obligation to pay the customs duty and Customs will go by the self-assessment and declaration of cruise vessels

CBIC Instruction No. 15/2018-Customs dated 4 October 2018

All Importers and Exporters, Customs Brokers to Register with ICEGATE for Access to eSANCHIT (Mother of All Paperless Customs Clearance)


Date for Compulsory RFID Sealing for Movement of Export Containers Pushed Forward to 1 Nov


Pending IGST Refund Claims of Exporters

·   CBIC Authorises Cost Accountants to Provide Certificates in Mismatch of GSTR-1 and GSTR-3B Cases

CBIC Circular No.33/2018-Customs dated 19 September 2018

Transit Cargo from Kolkata to Nepal and Bangladesh and Vice Versa thru ECTS (Electronic Cargo Trading System) with Electronic Seals - Facilities Extended Five More LCSs on Nepal and Petrapole/Gede on Bangladesh Border, Circular 52/2017 Amended

CBIC Circular No. 32/2018-Customs dated 17 September 2018

Safeguard Duty on Solar Cells Returns as Supreme Court Stays High Court Order Suspending Impost

CBIC Instruction No. 14 dated 13th September 2018

24x7 Clearance at Adani Kattupalli Sea Port in Chennai


Pilot eSANCHIT Launched in Delhi Air Export from 1 Sept

CBIC Circular No. 29/2018-Customs dated 30 August 2018

Customs Lab must have First Preference in Sample Testing, says CBIC

·    No Outside Lab if same Facility Available in Customs Lab

CBIC Circular No. 28 /2018-Customs dated 30 August 2018

Fin Secy Orders All 15 Economic Investigation Agencies to Share Data with CEIB

·    Leakages to Mar Investigations Feared CEIB Seen as Outdated Agency having Outlived Original Role with no Legal Mandate or Staff

CBIC Instruction No. 13/2018 – Customs dated 29 August 2018

Waiver of Bank Guarantee or Surety to EOUs under B17 Bond Continues

·    IGCR with BG to Apply only on General Importers

CBIC Circular No. 27/2018-Customs dated 14 August 2018

CBIC Stops Collection of Safeguard Duty on Solar Cells Following Orissa High Court Stay

·    Madras HC Concerns with Orissa

·    Provisional Assessment Allowed on Simple Undertaking under Sec.18 of Customs Act, 1962

CBIC Instruction No. 12/2018-Customs dated 13 August 2018

CBIC Drops Rigorous Top Tier I Selection Procedures

·    Eight Forms Replaced with Simple Two Forms with Declarations

·    Hopes More Entrants will Opt for AEO

·    Importers Shy Away as Benefits not Visible

·    Direct Port Delivery (DPD) given without AEO

·    No Fast Clearance Seen as Goods go thru Examination even with AEO Status

Circular No. 26/2018-Customs dated 10 August 2018

Easy Procedure for Bond Discharge of Jewellery Export against Supply by Nominated Agencies

Circular No. 25/2018-Customs dated 8 August 2018

Mandatory RFID Sealing of Warehousing Movement Postponed to 1 October 2018

Circular No. 24/018-Customs dated 31 July 2018

Customs Relaxes Gold Import for Export Procedure

·    Nexus between Import and Export not required, only Accounting for Export Obligation Necessary

DGEP Circular No. 23/2018-Customs dated 23 July 2018

Mismatch Due to Error SB005 – PAN Number Instead of GSTIN in Shipping Bill, Cases to be Regularised

·    Shipping Bills Filed upto 30.06.2018 also to be Covered

CBIC Circular No. 22/2018-Customs dated 18 July 2018

FIEO and AEPC to Provide Customs man Help Desk for GST Refund till 1 August 2018

CBIC Circular 21/2018-Customs dated 18 July 2018

Defence against Writ Petitions relating to GST

CBIC Instruction dated 4 July 2018

Delay in Recovery Proceedings

·      The recovery of arrears should be properly reflected in the Monthly Performance Reports (MPRs) on the DDM portal (www.cbecddm.gov.in)

CBIC Circular No. 1066/5/2018-CX dated 26 June 2018

New Cigarette Labelling Text Postponed to 31 August 2018

CBIC Circular No. 20/2018-Customs dated 20 June 2018

RFID OTL (One Time Lock) to Replace Conventional OTL in Warehouse Movements too on Lines of Exports

·    RFID No Must in Shipping Documents

·    Procedure not to be Applied on Duty Free Shops

CBIC Circular No. 19/2018- Customs dated 18 June 2018

Place of Removal is with reference to Point of Sale of Manufacturer and not in Relation to Buyer,  Excise Circular of 20.10.2014 Amended

·    Cenvat Credit not Available on Transport from Seller to Buyers Premises, New Show Cause Notices Outside Limitation Period not to be Issued as Supreme Court Judgement is only Interpretation

CBIC Circular No.1065/4/2018-CX dated 8 June 2018

Change of Email and Mobile Number of the Authorized Signatory by Taxpayers with Assistance from the Jurisdictional Tax Officer

CBIC Press Release dated 14 June 2018

Low Value Postal Exports Allowed under Single Shipping Bill PBE-II for Single Payment Shipments thru e-Commerce Portals

CBIC Circular No.18/2018-Customs dated 13 June 2018

Board Withdraws Circular 16/2018-Customs on Revised Adjudication Powers of Commissioners for Confiscated Goods to Avoid Further Delay

CBIC Circular No. 17/2018-Customs dated 13 June 2018

Assistant and Deputy Commissioners can Adjudicate in Confiscation Cases below Rs. 10 lakhs

CBIC Circular No. 16 dated 08.06.2018

Draft Regulations for Provisional Assessment (PA) under Sec 18(2) of Customs Act, 1962 Issued

·    Documents to be provided within One Month for PA, Assessment within Two Months

·    Demand for Documents Only in One Go, No Piecemeal Demand

·    Exporters or Importers to be Liable for Penalty of 50K for Contravention, No Penalty Prescribed for Customs

·    Budget Amendments to Section 28 of CA, 1962 for Pre-Notice Consultation before issue of Demand, Supplementary SCM can be Issued, Compulsory Adjudication within Six Months in a Normal Case

CBIC Draft Circular

CBIC Clarifications on Procedure for E-commerce Exports thru Post and Personal Imports

CBIC Circular No. 14/2018-Customs dated 4 June 2018

Clearance of Goods through Foreign Post Offices

CBIC Instruction dated 04 June 2018

IGST Refund on Export

CBIC Circular No.15/2018-Customs dated 6 June 2018

Containers Stuffing for Perishable Cargo in Reefer Containers under Customs Supervision at Exporters Premises Allowed

·    Non-perishable Cargo in Self Sealing under RFID Seal Must

CBIC Circular No. 13/2018-Customs dated 30 May 2018

Customs Authorised Officers may Clear Food consignments for Non-FSSAI Stations

·    39 Airports, 104 Seaports, 140 ICDs and 113 Land Customs Stations

CBIC Instruction No. 10/2018-Customs dated 29 May 2018

Cases Below Rs. 2.5 lakhs not to be Filed for Appeal with Commissioner in Central Excise & Service Tax Matters only

CBIC Instruction dated 25 May 2018

Samples Testing Laboratories Enlarged


Effective Date and Time of Notification in Force- Clarification

D.O. No. 356/4/2018-TRU dated 19.04.2018

Vendors should Register for UIN to Allow Diplomatic Missions to Claim Refund

CBIC Press Release/27.04.2018

CBIC Calls for Duty Drawback 2018 Proposals for Rebate of Basic Customs Duty

·    List Councils and Associations in Database

CBIC Circular dated 12.04.2018

Customs Scrutiny in EOU Import Applications Introduced in DGEP Circular


Remnant Fuel in Ships for Breaking Classified in HS 2710 but Freed from Import Policy Restrictions


Oxytocin Imports Banned

F.No. 394/165/2015-Cus(AS) dated 5th April 2018

Please Issue Speaking Orders on Re-assessment within 15 Days, Orders CBITC

CBITC Instruction No. 07 dated 5th April 2018

E-seals Vendors List for Container Movement with RFID Tags

F.No. 450/188/2017-Cus IV dated 28.03.2018

All Show Cause Notices (SCNs) and Adjudication Orders in Customs Must be Issued through DIGIT from 1 April 2018

·    Data Entry of SCN and Adjudication Orders in DIGIT by 31 July 2018

CBEC Instruction No. 05 dated 28.03.2018

IGST Refund on Exports

·   Customs Officers given Power for GST Refund in Shipping Bill Invoice Mismatch Cases (Error Code SB005)

·   Scroll Amount to be Sanctioned

·   Exporter to Supply Concordance Table of GST Invoice with Shipping Bill

·   CBEC Claims Rs. 4K crs in Refund Released so far

·   Only 31% of Claims sent to Customs by GSTN

·   Invoice Mismatch between Shipping Bill and GSTR Biggest Problem

·   Shipping Bill No, Date, Port Codes Missing, Amendment thru Table 9 of GSTR-1 Advised

·   Claim is more than GST Paid (Table 3.1(b) of GSTR-3B)

Circular No. 05/2018-Customs dated 23 February 2018

Bank Security for Mega Power Project Excise Exemption in 11/2017-CE dated 30 June 2017 read with 12/2012 dated 17 Mar 2012 will be Released on Proportionate Basis

Circular No. 1064/03/2018-CX DATED 26 February 2018

DRI can Obtains SDR/CDR Details from Telecom Service Providers under Section 108 of the Customs Act, 1962

CBEC Instruction No. 03 dated 16.02.2018

Orders of the Supreme Court, High Courts and CESTAT Accepted by the Central Board of Excise and Customs (CBEC) and on which no Review Petitions and SLPs Filed


eSANCHIT Application on All EDI Locations

Instruction No. 02 /2018-Customs dated 7 February 2018

Drawback Rates Changes on Export Goods – CBEC Press Release dated 23 January 2018

CBEC Press Release/ 23.01.2018

CBEC Clarification on Duty Drawback Rates Changes effective from 25.01.2018

Circular No. 4/2018-Customs dated 24 January 2018

AEO Benefits Extended

·    Additional Inputs for SION Goods without Norms on Self Declaration

·    Web Based Clearance

·    No Default in Customs Duty Payment in Track Record

·    CA Certificate for Solvency Certificate Adequate

·    Serious Offences by Applicant Defined for Exclusion from AEO

·    Multiple Sites Allowed

·    CRM for AEOs and Jurisdiction to be Notified

Circular No. 3/2018- Customs dated 17 January 2018

Antenna used in BTS (Base Transceiver Station) in a Wireless Telecommunication Network is Classified under HS 8517 62 90 as Telecomm Equipment – It is not a Part of BTS and not Eligible under Parts Heading in HS 8517 70 90

CBEC Instruction No. 01/2018-Customs dated 15 January 2018

Courier Delivery of Import-Export Goods Consignment, any ID Plus Recording of Address Sufficient for KYC

·    PAN or GSTIN for GST

·    No KYC for Letters and Documents


Customs Seized Gold to be Disposed thru STC, MMTC and All Approved Banks

·    Follow Guidelines of 08.08.2005


Transit Cargo from Kolkata to Nepal (2 LCS), Bangladesh (3 LCS) and Vice Versa under Electronic Cargo Trading System (ECTS) Seals from 1 Feb 2018

·    Simplified EDI Based Process for Quick Clearance

·    ECTS Seals may be used for other Bangladesh and Bhutan Trade Soon


Electronic Sealing of Containers from All Ports and ICDs Mandatory from 1 April 2018


Rupee Purchases in Duty Free Shops upto 25K Allowed thru INR Debit and Credit Cards – No Forex Conversion Charges

·    Mandatory Price Display in INR Must


Refund of Countervailing (Anti Subsidy Duty) on Imports for Export Production allowed as Drawback under Brand Rate Procedure


IGCR Security Deposit Relaxed to Facilitate Manufacturing

·    Only 5% BG required now s against 100 percent.. and that too on basic duty component .. BG is consignment wise so it will vary, like running bond. Big relief to users


Drawing of Samples for Grant of Drawback

Circular No. 47/2017-Cus dated 27 November 2017

Procedure for manual disbursal of budgetary support under GST Regime to the units located in States of J&K, Uttarakhand, Himachal Pradesh and North East including Sikkim

Circular No. 1060/9/2017-CX dated 27 November 2017

Levy of IGST/GST on Sales of Goods Deposited in a Customs Bonded Warehouse


Dumpers for Coal Mines are Project Goods

CBEC Instruction No.  17/2017- Customs dated 20 November 2017

Electronic Sealing of Containers Suspended for One Month till 15 December 2017 at 15 Ports

·    All Ports from 1 Jan 2018


Samples Testing Laboratories Notified

Circular No. 43 /2017-Customs dated 16 November 2017

Dept of Revenue Invites Suggestions from Industry and Trade for General Budget 2018-19

F.No. 334/4/2017-TRU dated 16 November 2017

Procedure for Appeal at Higher Fora after Department Loses in Two Previous Stages – Zonal Chief Commissiioner to “Merit” Certificate and Reasons, in not more than 20 Sentences

CBEC Instruction dated 9 November2017 - F. No. 390/Misc/69/2017-JC

IGST Refund on Exports – CBEC Clarifications

·    Incorrect Shipping Bill Detail can be Corrected in Table 9A of August GSTR-1

·    IGST Value Mismatch in GSTR-1 and Shipping Bill

·    Only Gateway Shipping Bill must in EGM Filing

·    Bank Account Number Difference

·    Table 6A in GSTT-1 for Zero Rated Supplies

·    Shipping Bill to Contain Registered Supplier Detail

·    Each Item in Shipping Bill to have Full Detail of Supplier

·    Registered Warehouse same as Principal Place of Business


Self-Sealing System for Export Containers Streamlined

·    Installation of Fixed Readers at Mangalore and Cochin will be Completed by 31 Oct 2017

·    Circulars on Self-Sealing will apply only to Cargo in Full Container Load, Sealed at Approved Premise by Entitled Exporter.

·    No Need for Examination of Such Containers Once the RFID e-seal is Read as Intact or Not Tempered

·    FCL Containers Arriving at ICDs without RFID e-seals will be treated Subject to Usual Risk Management Parameters

·    Non-containerized Cargo or Air Cargo or for Movement of Cargo from CFSs to ICDs / Ports of Cargo Exported through LCS not covered in RFID

·    All Vendors will provide an Application on Desktop Computer so that e-sealing Data to the Destination Customs Port/ICD is Searchable

·    Exporter cannot Edit or Delete the Data after Submission

·    Web Application will capture the Location where the RFID e-seal is Read.

·    List of Stations where Readers are provided by Vendors issued


CBEC to Redistribute Cases in Jurisdictions to Reduce Pendency of Cases with Commissioners (Appeal)

CBEC Website

Online Clearance of NTBs – Pilot Implementation of Paperless Processing under SWIFT


Standing Counsel List in High Courts

CBEC Order F.No. 278A/33/2016-Legal dated 05.10.2017

Jurisdictional Chief Commissioner can Write Off “Irrecoverable” Customs-Excise Duty till Rs. 15 lakhs, Officer from Board Removed from Committee to Speed up Decisions


Review Proposals Must be sent to CBEC 21 days before Last Date of Expiry

CBEC Instruction dated 29.09.2017

Vendors List for E-seals to Exporters for Container Movement

CBEC Instruction dated 29.09.2017

Prevention of Illegal Import of Fireworks/Crackers of Foreign Origin

CBEC Instruction No. 13/2017- Customs dated 27 September 2017

Valuation Rules Amended

·    Place of Importation Defined

·    No More Loading and Unloading Charges at the Place of Import

·    Clarity in CIF Value and Max 1% and 20% Loading of Insurance and Freight

·    Transshipment Cost not to be Included in Value



New Drawback Rates Effective from 1 October 2017 Released


Self-Sealing for Containers by Electronic Methods Explained


CBEC Asks Commissioners to File Appeals where High Courts have Ruled against GST – Recent High Court Order Staying IGST on Advance Licence Imports against Pre GST Licence Case in Point

CBEC Instruction dated 18 September 2017

Self-Sealing of Containers by Exporters to comes into Effect from 1 Oct 2017


eNodeB is an LTE Equipment used in Wireless Network Classified under Tariff Line 8517 62 90, It is much more than a “Base Station” of 8517 61

·    10% Basic Duty will be Applicable and not the ITA Duty of Nil

CBEC Instruction No. 08/2017-Customs dated 7 June 2017

Manual Filing of Bills of Entries at EDI Locations in Exceptional Cases

·   Permission at Commissioner Level Must

·   Duty Payment only thru Digital Means

CBEC Instruction No. 06 dated 2nd June 2017

Dioctyl Orthophathalate (DEPH) Classified in Tariff Item 2917 32 00

·     Meta and Para Variety of Dioctyl Phthalate falls under Tariff Item 2917 39 20

CBEC Instruction No. 07/2017-Customs dated 6 June 2017

New Field Formations under GST and Postings of Officers

D.O.No.F.No. A-22011/05/2017-Ad.II dated 31st May, 2017

Online Generation of Rotation Number by Shipping Agents in IceGate


Target Plus Scheme – Implementation of Supreme Court Judgement on Kanak Exports Case


Exporters with AEO Certificate (Tier I) Exempted from Drawal of Samples for Grant of Drawback


Airlines to File Pre-check-in Passenger Manifest 12 hours before and Final Manifest 15 Minute before Flight Departure


Customs to Fall in Line with DGFT on Delays in Export Obligation Discharge Certificate (EODC) in EPCG Cases


CBEC Clarification on Posting of Central Excise Officer in Cigarette Units

CBEC Circular No. 1055 dated 1st May 2017

Merit Based Assessment of Project Imports in Heading 9801 under Individual Heading also Allowed

·    Double Classification for Merit Based Duty at Lower of Two Rates Possible


Board’s Permission Required for Meetings with Representatives of Foreign Missions

CBEC Circular dated 19th April 2017

IGM Amendment Fee Hiked to 1000 Rupees

·    Minor Amendment Simplified but Major Changes only after Long Procedure

·    Complex and Large Consignments to be Affected, Discretion of Man on the Spot goes


Customs Duty on Domestic Supplies to EOU at the Time of Debonding Sufficient, Refund of Deemed Export Benefit not Necessary


CBEC Clarification on Legislative Changes to Section 46 and 47 of Customs Act 1962

·   Filing of Self Assessed Bill of Entry


24 to 28-Cus(NT)/ 31.03.2017

Standard Operating Procedures (SOP)

·   Refund

·   Demand

·   Adjudication

·   Review & Appeal


Please be Careful in Examining Carpet Consignments for Exports, says DBK Officer


Guidelines for Disposal of Confiscated Cigarettes of Foreign Origin under Labelling Rules


Leggings (Knitted or Crocheted) Classified in Customs Tariff Heading 6115

CBEC Instruction No. 04 dated 21.03.2017

RoSL on Export of Made-up Articles under Ch. 63


Board Instructions to Exporters to Provide Correct Bank Details Including IFSC Code for Smooth Disbursal of Duty Drawback and RoSL Amount

CBEC Instruction No. 03 dated 16th March 2017

Saree Classified under Chapter 50, 52 and 54 of the CETA, 1985 Depending upon the Material of the Fabrics and not as Made-ups


Master Circular on Show Cause Notice, Adjudication and Recovery


Dept of Revenue Launches Public Consultation on Proposal to Amend Customs Valuation Rules, 2007

Draft Circular from CBEC

Selfie Sticks with or without Bluetooth Classified in 96200000

CBEC Instruction No. 02 dated 6th March 2017

Guidelines for Launching Prosecution to Punishable Offences under CA, 1962

·     Format for Investigation Report for Launching Prosecution (Annex I)

CBEC Circular No. 07 dated 6th March 2017

Board Invites Suggestions on Duty Drawback under GST from Trade

CBEC Circular dated 23rd February 2017

Mobile App for GST

CBEC Press Note dated 23rd February 2017

Format for Declaration of e-BRC by Exporter


Exporters with AEO Certificate (Tier II and III) Exempted from Drawl of Samples for Grant of Drawback


Classification of Articles of Paper and Printing

·   Railway, Bus Tickets, OMR Sheets, Application Forms, Paper Outer Strip Seals are Classified in 4911

·   Mark Sheets, Certificates and Railway Receipts are in 4907

·   Answer Books w/wt OMR, Passbooks Classified in HS 4820


Assessees Must Request for CAS-4 Certificate

·    Financial Year Ending on 31 March shall be Issued by 31 Dec

CBEC Instruction dated 16th February 2017

All Imports and Exports at 19 Sea Ports and 17 Air Cargo Complexes to be Cleared 24x7

·    No MOT Charges at CFSs Attached Exclusively to 24x7 Seaports and Airport


Order Must for Seizure of Improper Importation under Sec 110 of CA, 1962

·    SCN to be Issued even in Provisional Release under Sec 110A

CBEC Instruction No. 01 dated 8th February 2017

Board Relaxes Labelling and Quality Standards for PoS Import to Promote Cashless Transactions


CBEC Clarifications on All Industry Drawback Rate


Adjudication by Investigation Agencies Restored Following Supreme Court Stay

CBEC Instruction dated 3rd January 2017

Online Clearance of Wild Life and CITES Items from 5 Jan 2017


Customs Declaration Form for Depositing SBNs with RBI for Travelling NRIs/RIs


Export Warehousing Facility Extended to Ahmedabad


Courier Companies Allowed to Outsource Operations


Automated Courier Clearance from 5 Dec at Bombay Airport for Select Couriers of Express Industry Council


Draft Manifest (Vessels) and Conditions of Transshipment, Transportation of Goods thru Foreign Territory Regulations 2016 Placed in Public Domain for Comments

CBEC Website

Confiscated Gold for Disposal thru Public Sector Banks, MMTC and STC Allowed, SBI Monopoly Broken


Mate Receipt only for Bulk Cargo, not Required for Containerised Cargo


Board Moves to “On Demand” Printing of Customs Documents of Import and Export

·    Transshipment Permit on Electronic Mode only

·    Exchange Control, Export Promotion Copy, Shipping Bill goes Direct to Bank and DGFT

·    Physical Copy of Bill of Entry for Banks not Required

·    Default Printout of TR 6/GAR7 along with Assessed Bill of Entry Dispensed with


Verification of Brand Rate System Dispensed, CA Certificate Sufficient in Normal Cases


Shredded Metallic Scrap too must have PSIC for Customs Clearance


CBEC Clarification on Deferred Payment of Customs Duty


Revised Rates on Garments Exports under ROSL (Rebate of State Levies) Scheme Applicable with Let Export Order Dates from 15 Nov 2016


Filing of Combined Annual Return for 2015-16 Due on 30.11.2016 is not Required


DRI Claims Major Mandrax (23.5 MTs) Seizure in Udaipur with the help of BSF

·   Western Rajasthan Emerging as Synthetic Drug Capital

CBEC Press Note dated 2nd November 2016

New Drawback Rates Effective from 15 Nov 2016 Released

·    Residuary Rate Cut from 1.9% to 1.5%

·    Rice Drawback according to Pack Size

·    Parts Eligible for Drawback under Four Digit HS Classification

·    Minimum Value of Rs. 500 per Shipment Clause in Drawback Rules Omitted

·    Declaration of Non Availment of Cenvat Must for Drawback Disbursal

·    No Service Tax Refund where AIR Drawback Availed

·    Exporters at of 1.1% and 1.5% Residual Rate to Furnish Data for Higher Drawback


No Sale Condition Goods Imported under Foreign Trade Policy 2009-14 can be Sold after 3 Years


Radiation Check on Metal Scrap at Port of Import from 1 April 2017


Textile Commissioner and Min of Textile Email ids


EPCG Export Obligation Systemic Checking Replaced by Random Checking at Customs End

CBEC Instruction dated 14th October 2016

Prosecution in Gold Smuggling Cases to be Launched Immediately after Show Cause Notice

·    Violation of Natural Justice Rules Feared


Transitional Arrangements for Plastic and PET Scrap under Ban in Hazardous Waste Rules 2016

CBEC Instruction dated 30th September 2016

Excise Adjudication Power Revised

·    Superintendent – Rs. 10 lakhs

·    AC/DC – Rs. 10-Rs. 50 Lakhs

·    Additional/Jt. Commissioner – Rs. 50-Rs. 2 crores

·    Commissioner – Above Rs. 2 Crores

·    Audit Commissioners given Power to Adjudication Service Tax Cases

·    All Pending cases to be Disposed by March End 2017


Manual Debits on Physical Copy of Advance Authorisations (AA) Registered at EDI Ports Discontinued – Advice Letter for AA will substitutes Manual Debit for Domestic Sourcing

CBEC Instruction dated 28th September 2016

CBEC Clarifications on Double Benefit of Zero Duty EPCG and SHIS

·    Corrects Three Customs Notifications

45-CBEC and Ntfn 52 dated 23rd September 2016

Board Not Happy with Slow Speed in Case Withdrawals

CBEC Instruction dated 2nd September 2016

Calcium Nitrate with Mixture of other Compounds in Chapter 31 under Fertilisers, Calcium Nitrate as Single Products in Ch. 28

CBEC Instruction dated 2nd September 2016

Customs Clearance Facilitation Committee of Officials Setup at Land Customs Stations and ICDs for Speedy Clearance


No Immunity from Prosecution if No Payment made under Settlement Commission Orders

CBEC Instruction/21.09.2016

Service Tax Certificate for Transportation of Goods by Rail for Availing Cenvat Credit

1048-CBEC Circular and 45-CE(NT) dated 20.09.2016

Drawback Rules Clarified to Allow Excise Portion of Drawback under Rule 18 of CER 2002 (Besides Customs Portion)

·    No Drawback where Diesel without Excise is Used


EOUs Allowed to Supply to DTA without Excise Duty against Duty Free Advance Authorisation


Board Slams Down on PTAs/FTAs, Strict Checks on Verification and Authenticity of ROO Certificates Prescribed

CBEC Instruction No. 31 dated 12th September 2016

Direct Entry into Port Terminals without Waiting for Customs LEO (Let Export Order)

·    Factory Stuffed Containers Allowed

CBEC Instruction F.No. 450/25/2009-CusIV dated 7th September 2016

Sub Manifest Transshipment Permit (SMTP) for Transfer of Cargo Clearance in ICDs Allowed

·    No More Waiting for Unloading of Entire Cargo from Ship

CBEC Instruction F.No. 450/25/2009-Cus-IV dated 7th September 2016

Customs Officers given Powers to Clear Food Consignments Areas Outside FSSAI Offices

CBEC Instruction dated 31st August 2016

Only High Risk Import Cases to be sent for NOC from Govt Agencies – Import and SWIFT Streamlined

CBEC Instruction dated 31st August 2016

Drawback Notifies Procedure for Release of Rebate of State Levies (RSOL) on Garments in Textile Commission Scheme of 12 Aug and 31 Aug


Cargo Service Providers Insurance Cover Cut to 10 days for Dwell Time in Customs Area


DTA Unit can Transfer Cenvat Credit to Successor EOU


Guidelines on Storage of Hazardous Cargo and General Cargo at Customs Premises


Board Issues Revised Guidelines for Disposal of Confiscated Goods

·    10% Uniform Rebate on Sale thru NCCF and Kendriya Bhandar upto Rs. 5 Lakhs, e-auction thereafter through MSTC


No More Gifts from Ship Captains for Customs at Inward Entry Point, Says Board

·    Rummaging Guidelines with Feedback Form to Check Corruption in Customs Notified

CBEC Instruction No. 25 dated 23rd August 2016

Provisional Assessment Complicated for Simplification

·    100% Bank Guarantee for Duty Difference Replaces 20% of Provisional Duty System in 2011 Notification