GST - CUSTOMS RELATED WORK - Change in jurisdictional authority to handle work relating to Customs such as Brand rate fixation, Acceptance of B-17 Bond / LUT, EOUs, Duty free import at concessional rate, etc - Customs Notification No.03/2018-Customs (N.T.) dated 10.01.2018 Communication thereof - Customs - GST TRADE NOTICE NO. 003/2018

GOVERNMENT OF INDIA MINISTRY OF FINANCE : DEPARTMENT OF REVENUE OFFICE or THE PRINCIPAL CHIEF COMMISSIONER OF GST CENTRAL EXCISE TAMILNADU PUDUCHERRY No.26/1, MAHATHMA GANDHI ROAD, CHENNAI - 600 034 C. No. IV/16/10/2018-PCCO Date: 01-02-2018 GST TRADE NOTICE NO. 003/2018 Sub: GST - CUSTOMS RELATED WORK - Change in jurisdictional authority to handle work relating to Customs such as Brand rate fixation, Acceptance of B-17 Bond / LUT, EOUs, Duty free import at concessional rate, etc - Customs Notification No.03/2018-Customs (N.T.) dated 10.01.2018 Communication thereof - Reg. The Central Board of Excise Customs [CBEC] has issued Notification No. 03/2018- Customs (N.T.)dated 10.01.2018, notifying amendments to Notification No. 82/2017-Customs (N.T.) dated 24.08.2017 pertaining to the jurisdiction of various Customs Zones, 2. Consequent to. the issuance of aforementioned Customs Notifications read with Notification No.119/2017-Customs (N.T.) dated 28.12.2017, it is informed that with effect from 15.01.2018, the work relating to Customs such as fixation of brand rate, acceptance of B-17 Bond/ LUT, EOUs, Duty free import at concessional rates, etc pertaining to taxpayers registered under the jurisdiction of the Chief Commissioner of GST Central Excise, Chennai Zone covering the State of Tamilnadu and Union Territory of Puducherry, which were hitherto handled by the Officers of the GST Central Excise formations shall henceforth be handled by the Officers of the Customs formations notified therein. 3. Accordingly, the (i) Commissioner of Customs-IV, Chennai (ii) Commissioner of Customs (Preventive], Tiruchirappalli (iii) Commissioner of Customs [Preventive), Cochin and (iv) Commissioner of Customs [Preventive], Vijayawada, as the case may be, shall be the respective jurisdictional Commissionerates to handle Customs work in the jurisdiction of GST Central Excise Commissionerates in the State of Tamilnadu and Union Territory of Puducherry, including Mahe Commune and Yanam District. 4. As a measure of trade facilitation, the details of the jurisdiction of GST Central Excise formations in Chennai Zone vis-a-vis the respective corresponding jurisdiction of the reorganised Customs formations under the different Customs Zones, referred herein above in para 3, which will hitherto handle the Customs related work are furnished in the Annexure to this Trade Notice. 5. Further, the respective Audit and Appellate jurisdiction have been notified vide Notification No.85/2017-Customs (N.T.) dated 07.09.2017 and Notification No.92/2017- Customs (N.T.) dated 28.09.2017 respectively. 6. In this context, it is further informed that the aforesaid changes are applicable only to Customs related work and the work pertaining to GST, Central Excise and Service Tax as the case may be, shall continue to be attended by the respective present formations under the Chennai GST Central Excise Zone. 7. This Trade Notice is being issued so as to sensitize the trade and field formations about the contents of the aforesaid references and for complete details, the respective references may please be referred in the CBEC's website www.cbec.gqv.in. 8. All the Commissioners are requested to bring the contents of the Trade Notice to the notice of all the officers working under their charge and the assessees falling under their respective jurisdiction. 9. The Trade Industry Associations/Chambers of Commerce are requested to bring the contents of the Trade Notice to the notice of all their members. 10. Difficulties, if any faced in the implementation of the reorganised customs structure as furnished in the Annexure to this Trade Notice may please be brought to the notice of the undersigned, along with suggestions. Encl: Annexure [C.P. RAO] PRINCIPAL CHIEF COMMISSIONER