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Procedure for grant of self-sealing permission to the exporters in GST regime consequent to CBEC Circular no 26/2017-customts dated 01.07.2017

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..... es / Shipping Agents, Container Freight Stations (CFSs) / Inland Container Depots (ICDs) of Chennai Customs Zone is invited to the Board Circular No. 26/2017-Cus dated 01.07.2017 on the above subject. 2. Board has in the past issued various circulars both on the Excise and Customs side on the issue of sealing of containers. At present, there are three categories of containers which arrive at the port/ICD: a. Containers stuffed at factory premises or warehouse under self-sealing procedure. b. Containers stuffed / sealed at factory premises or warehouse under supervision of Central Excise officers. c. Containers stuffed and sealed at Container Freight Stations / Inland Container Depot 3. For the sake of uniformity and ease of .....

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..... of their identity proof (with photograph) and proof of address of each individual authorized signatory attested by the exporter along with a certificate of signature verification from any of the Scheduled Commercial Banks. (Copies of Bank Pass Book/ Aadhar Number would serve the purpose of proof of identity address); 4.1.5 submit an attested copy of the I.E. Code issued by the D.G.F.T / GSTIN; 4.1.6 submit copies of ownership documents of the premises/factory or rental/lease agreement where stuffing of the export goods into containers is to be done; 5. The intimation, along with its enclosures, will be received in Docks Administration Office and a duly acknowledged copy returned to the exporter. The Superintendent/Inspector shall .....

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..... o be moved to the concerned Port. 10. Transport document for movement of self-sealed container by an exporter from factory or warehouse shall be same as the transport document prescribed under the GST Laws. In the case of an exporter who is not a GST registrant, way bill or transport challan or lorry receipt shall be the transport document. 11. Where the visit report of the Superintendent or an Inspector of Customs regarding Viability of the stuffing at the factory/premises is not favorable, the exporter shall bring the goods to the Container Freight Station / Inland Container Depot/ Port for sealing purposes. 12. Where exporter is not a GST registrant, he shall bring the export goods to a Container Freight Station /lnland Containe .....

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..... rized signatory (for affixing the e-seal) and Shipping Bill number in the electronic seal. Thereafter, container shall be sealed with the same electronic seal before leaving the premises. 17. However, as a measure of facilitation, the existing practice of sealing the container with a bottle seal would continue, till the supplier /provider for tamper proof electronic-seal of standard specification is identified and finalized. 18. Any deviation from the procedure laid out in this Facility Circular or any violation under the Customs Act, 1962 and rules and regulations made there under or any other law for the time being in force, will be viewed seriously which may result in withdrawal of the self-sealing facility accorded to the export .....

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