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Procedure for grant of self-sealing permission (SSP) to the exporters in GST regime consequent to CBEC Circular No. 26/2017 - Customs dated 01.07.2017, Circular No. 36/2017 dated 28.08.2017 and Circular No.37/2017 dated 20.09.2017

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..... 7 and Circular No.37/2017 dated 20.09.2017-reg. Attention of all Exporters/ Importers/ Steamer Agents/ Customs Brokers/ Trade Industry and the Public is invited to the CBEC Circular No. 26/2017-Cus dated 01-7-2017 , Circular no. 36/2017 dated 28.08.2017 and Circular No. 37/2017-Cus dated 20.09.2017 on the above subject. 2 . Board Circular No. 26/2017-Cus dated 01-7-2017 prescribes changes in the export procedures and sealing of containerized cargo. 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 Of .....

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..... s office about their arrangement to follow self-sealing procedure to export goods from the factory premises or warehouse at least 15 days before the first planned export along with necessary information as per format enclosed as Annexure `A' ; 5.1.2 Be registered under the GST and should be filing GSTR1 and GSTR2. 5.1.3 Submit therewith a list of persons, along with their specimen signatures, who are authorized on behalf of the exporter to do the self-sealing and self-certification as per format enclosed as Annexure- B 5.1.4 Submit copies 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 .....

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..... y, the exporter shall only intimate the shipment/ self-sealing particulars to the Superintendent of Customs (SSP) one day in advance to the planned stuffing. The intimation, in this regard, shall clearly mention the place and address of the approved premises, description of export goods and whether or not any incentive is being claimed. 10 . The self-sealed containers shall be brought by the exporter to CEPC (ICTT), Vallarpadam along with the Checklist of the Shipping Bill, Packing List, Invoice, duly filled in ANNEXURE 'C' and any other required relevant document for further processing by Customs, including seal verification, granting of LEO and generation of the Shipping Bill for the consignment. 11 . Transport document .....

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..... d criteria and intelligence, if any, for examination/ inspection at the port of export. At the port/ICD as the case may be, the Customs Officer would verify the integrity of the seals to check for tampering, if any on route. However, random or intelligence based selection of such containers for examination/ scanning would continue. 17 . It is proposed to replace the bottle seals with Electronic seals. The exporter shall directly procure such tamper proof e-seals from vendors and seal the container with these e-seals. The electronic seal should have a unique number which should be declared in the shipping Bill. Before sealing the container, the exporter shall feed the data such as name of the exporter, IEC Code, GSTIN number, description .....

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..... t in withdrawal of the self-sealing facility accorded to the exporter and/or initiation of any other proceedings under the Customs Act, 1962 and rules and regulations made there under or any other laws for the time being in force. 22 . The above said revised procedure regarding sealing of export containers shall be effective from 01.11.2017. All concerned, are requested to complete the formalities required to avail the above facility within the said date, so as to have a seamless transfer to the new procedure. 23 . Considering the difficulties faced by trade associations in locating vendors of RFID seals, the Board has decided that the date for mandatory self-sealing and use of RFID container seals is deferred to 1St November, 2017. .....

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