GST - Implementing Electronic Sealing for Containers under self- sealing procedures Customs Circular No.44/2017-Customs dated 18.11.2017 - GST - GST Trade Notice No. 47/2017

OFFICE OF THE COMMISSIONER OF GST CENTRAL EXCISE NO. 1, WILLIAMS ROAD, CANTONMENT, TIRUCHCHIRAPALLI - 620 001 Dated :23.11.2017 GST Trade Notice No. 47/2017 Sub: GST - Implementing Electronic Sealing for Containers under self- sealing procedures Customs Circular No.44/2017-Customs dated 18.11.2017 - Reg. Please refer to this Office Trade Notices communicating Customs Circulars issued by the Central Board of Excise Customs (CBEC) from time to time on implementing electronic sealing for containers under self-sealing procedure with RFID seals, as detailed hereunder: S.No. GST Trade Notice No. Dated Customs Circular No. Date 1 08/2017 13-07-2017 26/2017-customs 01.07.2017 2 19/2017 01-09-2017 36/2017 Customs 28.08.2017 3 27/2017 09-10-2017 37/2017-customs 20.09.2017 4 40/2017 08-11-2017 41/2017-Customs 30.10.2017 2. In continuation, the CBEC has issued Circular No.44/2017-Customs dated 18.11.2017, wherein, the decision to extend the due dates stipulated earlier for implementing mandatory self-sealing by different categories of exporters as specified has been communicated. The salient features are enumerated hereunder: All entitled exporters who have acquired RFID e-seals and export through Ports/ ICDs where facilities for readers are available shall be free to continue/ adopt the new e-sealing procedure and need not seek the presence of officers of the department for supervise stuffing. This implies that the procedure is voluntary for entitled exporters till 15.12.2017. E-sealing shall become mandatory with effect from 15.12.2017 in respect of Exporters who have been permitted self-sealing facilities under the erstwhile excise procedure or GST regime AEO exporters and Exporters availing supervised stuffing for the locations viz. Chennai Port, Tuticorin Port and various other Ports/ ICDs across the country as specified therein. E-sealing procedure for full container load would be mandatory with effect from 01.01.2018 for all Ports/ ICDs. Exporters who intend to voluntarily adopt new e-sealing procedure are free to do so if the readers are in place at the Customs station of export Exporters availing stuffing under supervision shall continue to do through the GST Commissionerates of the CBEC 2. This trade notice is issued so as to sensitize the trade and field formations about contents of the aforesaid references and for complete details, the respective references may please be referred in CBEC s websites www.cbec.gov.in. 3. The Trade Industry Associations / Chambers of Commerce are requested to bring the contents of the Trade Notice to the notice of all their members. (Issued from file C.No. IV/16/25/2017-GST Policy) (S. Srimathi) Joint Commissioner