9911796707
TMI BlogProcedure for grant of self-sealing permission to the exporters in GST regime consequent to CBEC Circular No.26/2017 -Customs dated 01.07.2017 and 36/2017-cus dated 28.08.2017X X X X Extracts X X X X X X X X Extracts X X X X ..... ar No. 26/2017-Cuso dated 01.07.2017 and 36/2017-cus dated 28108.2017. 2. Board has issued various circulars both on the Excise and Customs side on the issue of sealing of containers. At present, there are three categories of export goods 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 officer. c. Containers stuffed and sealed at Container Freight Stations/Inland Container Depot. 3. For the sake of uniformity and ease of -doing business, Board has decided to simplify the procedure relating to factory stuffing hitherto carried out under the supervision of the Centr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ividual 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/Aadhaar 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- DGFT / 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 by the concerned jurisdictional Superintendent and a duly acknowledged copy returned to the exporter. The jurisdictional Superintendent shall inspect the premises with regard to the viability of st ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt premises for export. 11. The exporters who were availing sealing at their factory premises under the system of supervised factory stuffing, will be automatically entitled for self-sealing procedure. All exporter A EOS will also be eligible for - self- sealing. All those exporters who are already operating under the self- sealing procedure need not approach the jurisdiction authorities for the self-sealing permission. However, exporters operating within the jurisdiction of Coimbatore Commisssionerate already under Self-sealing/ factory stuffing may inform the jurisdictional Assistant Commissioners with a copy to Asst. Commissioner, Customs Policy of the GST Commissionerate which of the following classes of exporters they belong to along ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion need not be mounted "in the electronic seal" but tagged to the seal using a 'web I mobile application' to be provided by the vendor of the REID seals. Data once uploaded by the exporter should not be capable of being overwritten or edited. 14. Exporters shall directly procure REID seals from vendors, conforming to the standard specification mentioned in para 16 below. Since the procedure seeks to enhance integrity of transportation of goods, the exporters will be required to obtain seals directly. They shall provide details such as IEC etc., at the time of purchase for identification as well as for using the standard web application necessary to support an REID self-sealing ecosystem. 15. In case, the RFID seals of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing Bill under digital signature. 19. All consignments in self-sealed containers shall be subject to risk based 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 enroute. However, random or intelligence based selection of such containers for examination/scanning would continue. 20. Examination norms as prescribed under Circular No. 6/ 2002-Cus., Dated 23.01.2002 (as amended) shall be applicable for all such consignments. 21. Any deviation from the procedure laid out in this Facility Notice or any violation under the Customs Act, 1962 and rules' and regulations made th ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
