Customs Circulars issued in 2017

Customs Circulars - 2017

Customs Circuar No

File No



52/2017-Customs F. No: 550/05/2011 -LC 22-12-2017 (as amended vide Board's approval dated 14.03.2018) Customs procedure for export of cargo in containers and closed bodied trucks from ICDs/CFSs through Land Customs Stations (LCSs) as amended vide Board's approval dated 14.03.2018
51/2017-Customs F.No.450/08/2015-Cus.IV 21-12-2017 Implementing Electronic Sealing for Containers by exporters under self-sealing procedure by Circular 26/2017-Cus dated 01-07-2017,36/2017 dated 28-08-2017, 37/2017 dated 20-09-2017,41 dated 30-10-2017 and 44/2017 dated 18-11-2017
50/2017-Customs F.No.609/97/2017-DBK 18-12-2017 Sale of goods and display of prices at duty free shops in Indian currency – amendment of circular 31/2016 - Customs dated 6th July 2016 – Reg
49/2017-Customs F.No.609/97/2017-DBK 12-12-2017 Refund/Claim of Countervailing duty as Duty Drawback.
48/2017-Customs F.No.450/28/2016-Cus.IV 08-12-2017 Clarification on Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017 –reg
47/2017-Customs F.No.609/13/2017-DBK 27-11-2017 Drawing of samples for the purpose of grant of drawback.
46/2017-Customs F.No: 473/10/2017-LC 24-11-2017 Applicability of IGST / GST on goods transferred / sold while being deposited in a warehouse ( revised and updated on 06.12.2017) -reg.
45/2017-Customs F. No. 354/200/2016 –TRU 22-11-2017 Circular No. 45/2017 dated 22.11.2017,seeks to issue clarification in respect of anti-dumping duty on imports of color coated aluminium foil from China PR- regarding.
44/2017-Customs F.No:450/08/2015-Cus.IV 18-11-2017 Implementing Electronic sealing for Containers by exporters under self-sealing procedure by Circular 26/2017-Cus dated 01.07.2017, 36/2017 dated 28.08.2017, 37/2017 dated 20.09.2017 and 41/2017 dated 30-10-2017
43/2017-Customs  F. No. 401/243/2016-Cus-III  16-11-2017

Forwarding of samples for testing to the Outside Laboratories- reg.


42/2017-Customs F. No: 450/119/2017-Cus.IV 07-11-2017 Refund of IGST paid on export of goods under rule 96 of CGST Rules,2017
41/2017-Customs F. No: 450/08/2015-Cus.IV 30-10-2017 Implementing Electronic Sealing for Containers by exporters under self-sealing procedure prescribed by circular 26/2017-Cus dated 1st July 2017, circular 36/2017 dated 28.8.2017 and 37/2017 dated 20.9.2017 – reg.
40/2017-Customs F. No: 450 / 148 / 2015 – Cus IV 13-10-2017 Pilot Implementation of Paperless Processing under SWIFT
39/2017-Customs F. No: 466 / 32 / 2015 – Cus V 26-09-2017 Clarifications regarding amendments to the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 vide Notification No. 91/2017-Customs (N.T.) dated 26.09.2017
38/2017-Customs F. No. 609/76/2017-DBK 22-09-2017 The Customs and Central Excise Duties Drawback Rules, 2017 and All Industry Rates (AIRs) of Drawback related changes.
37/2017-Customs F.No.450/08/2015-Cus.IV 20-09-2017

Implementing Electronic Sealing for containers by exporters under self-sealing procedure prescribed by Circular 26/2017-Cus dated 1st July, 2017 and Circular 36/2017 dated 28th August, 2017.Details of Vendors scrutinised for providing e-seal.

36/2017-Customs F. No: 450/08/2015-Cus.IV 28-08-2017 Implementing electronic sealing for containers by exporter. Details of Vendors scrutinised for providing e-seals    
35/2017-Customs F.No. 394/13/2016-Cus (AS) 16-08-2017 Guidelines for provisional release of seized imported goods pending adjudication under Section 110A of the Customs Act, 1962.
34/2017-Customs F.No.609/63/2017-DBK 09-08-2017 Clarification of pre-GST rates of Rebates of state Levies (ROSL)for transition period of three months i.e. 1.07.2017 to 30.09.2017 for Export of garments and textile made-up articles.
33/2017-Customs F.No.450/131/2017-CusIV 01-08-2017 Leviability of Integrated Goods and Services Tax (IGST) on High Sea Sales of imported goods and point of collection thereof
32/2017-Customs F. No. 609/64/2017-DBK 27-07-2017 Clarification regarding exports under claim for drawback in the GST scenario.
31/2017-Customs F.No. 450/101/2016-Cus IV 25-07-2017 Extending the Single Window Interface for Facilitation of Trade (SWIFT) in Exports with WCCB to all EDI locations.
30/2017-Customs F.No. 450/15/2017-Cus IV 18-07-2017 Detailed guidelines for retesting of sample
29/2017-Customs F. No. DGEP/EOU/GST/16/2017 17-07-2017 Operational problems being faced by EOU in GST regime consequent to amendment in Notification no. 52/2003-Customs dated 31-3-2003
28/2017-Customs F.No.609/56/2017-DBK 06-07-2017 Revised rates of Rebate of State Levies on Export of Garments and textilemade-up articles w.e.f. 01.07.2017- regarding
27/2017-Customs F. No. 711/07/2003-Cus(AS) 05-07-2017 Disposal of seized/confiscated cigarettes of foreign origin vis-à-vis provisions of the Cigarettes and other Tobacco products (Packaging and Labelling) Rules, 2008.
26/2017-Customs F. No. 450/08/2015-Cus.IV 01-07-2017 Export procedure and sealing of containerized cargo
25/2017-Customs F. No. 450/28/2016-Cus.IV 30-06-2017 Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017-Implementation thereof-reg.
24/2017-Customs F. No. 609/46/2017-DBK 30-06-2017 Duty Drawback for supplies made by DTA units to Special Economic Zones in the GST scenario
23/2017-Customs F. No. 609/46/2017-DBK 30-06-2017 Fixation of Brand Rate of drawback under Rule 6 and Rule 7 of the Customs, Central Excise Duties & Service Tax Drawback Rules, 1995 in the GST scenario
22/2017-Customs F. No. 609/46/2017-DBK 30-06-2017 Amendments effective from 1.7.2017 to the All Industry Rates of Duty Drawback and other Drawback related changes
21/2017-Customs F. No. 609/54/2017-DBK 30-06-2017 Drawback of Integrated Tax and Compensation Cess paid on imported goods upon re-export under Section 74 of the Customs Act, 1962
20/2017-Customs F.No.450/105/2013-CusIV 31-05-2017 Facility for On-line Generation of Rotation Number by Shipping Lines/Agents
19/2017-Customs F.No. 605/04/2017-DBK 31-05-2017 Implementation of Hon'ble Supreme Court's judgement dated 27.10.2015 in CA No.554 of 2006 titled SDGFT V/s Kanak Exports
18/2017-Customs F.No.609/13/2017-DBK 29-05-2017 Regarding exemption from drawal of samples for the purpose of grant of drawback to the AEO certificate holders
17/2017-Customs F. no. 520/12/2009- cus VI(Pt.) 09-05-2017 Implementation of Notification No. 107/2016- customs (N.T.) dated 11.08.2016- Uploading the Departure Manifests by Airlines(carriers)- reg.
16/2017-Customs F. No.605/85/2016-DBK 02-05-2017 Monitoring of export obligation fulfilment under EPCG and Advance Authorization Schemes
15/2017-Customs F.No.450/10/2017-CuslV 19-04-2017 Rescinding Board Circular F. No. 528/213/87 - Customs (TU)
14/2017-Customs F. No. 450/198/2015 11-04-2017 Delayed, incomplete or incorrect filing of Import menifest
13/2017-Customs F. No. DGEP/FTP/07/2015(Part-I) 10-04-2017 DTA clearance of goods procured by EOUs/EHTP/STP units from indigenous sources - charging of Duty
12/2017-Customs F.No.450/10/2017-CusIV 31-03-2017 Clarification regarding legislative changes relating to Customs Act,1962 proposed in the Finance Bill,2017
11/2017-Customs F.No. DGEP/SEZ/51/2009 Part-II-Cus (AS) 31-03-2017 Clarification regarding amendment in Special Economic Zone Rules, 2006 in Rule 47, after sub-rule (4) dated 05.08.2016 – reg.
10/2017-Customs F.No. 609/24/2017-DBK 30-03-2017 Export of carpet under duty drawback - examination of carpets for composition, price determination etc.
9/2017-Customs F.No. 711/07/2003-Cus (AS) 29/03/2017 Disposal of seized/confiscated cigarettes of foreign origin vis-a-vis provisions of the cigarettes and other tobacco products (Packaging and Labelling) Rules, 2008
8/2017-Customs F.No. 450/119/2017-Cus.IV 20-03-2017 Refund of IGST on Export-Extension of date in SB005 alternate mechanism cases & clarifications in other cases-reg.
6/2017-Customs F.No. 450/119/2017-Cus.IV(Pt.) 06-03-2017 Refund of IGST on Export-EGM Error related cases.
5/2017-Customs Rev F.No. 450/119/2017-Cus.IV 28-02-2017 Refund of IGST on Export– Invoice mis-match Cases –Alternative Mechanism with Officer Interface - reg. (Revised)
4/2017-Customs F. No. 609/12/2018-DBK 16-02-2017 Amendments to the All Industry Rates of Duty Drawback effective from 25.01.2018
3/2017-Customs F.No.D-20/DIC/AEO/Modification/16/59/2017 16-01-2017 Amendment in the AEO Programme Circular No. 33/2016 dated 22/7/2016
2/2017-Customs F.No. 450/178/2015-Cus-IV 13-01-2017 Know your customer (KYC) norms
1/2017-Customs F.No.450/101/2016-Cus-IV 04-01-2017 Regarding extending the Single Window Interface for Facilitation of Trade (SWIFT) to Exports