Customs – 11/2017 – Dated:- 3-10-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE OFFICE OF THE COMMISSIONER OF CUSTOMS CUSTOM HOUSE; WILLINGDON ISLAND, COCHIN-682009 F. No. FSP/01/2017.Cus Date: 03.10.2017 TRADE FACILITY No. 11/2017 Sub: 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-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. Container
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supervised factory stuffing will be automatically entitled for self-sealing procedure. All exporter AEOs will also be eligible for self-sealing. It is clarified that all those exporters who are already operating under the self-sealing procedure need not approach the jurisdictional Customs authorities for the self sealing permission. Exporters with supervised factory stuffing permission need to submit the list of authorised signatories as per point 5.1.3. 5. Containers from the premises falling under the jurisdiction of this Custom House is prescribed as follows: 5.1 The exporter shall:- 5.1.1 Inform the Superintendent of Customs (SSP) of this 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
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ill be received in this Office and a duly acknowledged copy returned to the exporter. The Superintendent (SSP) or Inspector of Customs shall inspect the premises with regard to the viability of stuffing of container in the premises and submit a report to the Deputy/ Assistant Commissioner of Customs (SSP) within 48 hours. 7. The Deputy/ Assistant Commissioner shall forward the proposal to the Principal Commissioner/ Commissioner of Customs who would consider granting permission of self-sealing of export containers at the required premises. 8. Self-Sealing permission once granted by a Jurisdictional Principal Commissioner/ Commissioner of Customs shall be valid for exports at all customs stations unless withdrawn by the jurisdictional Principal Commissioner or Commissioner of Customs for non-compliance of law, rules and regulations. 9. Subsequently, the exporter shall only intimate the shipment/ self-sealing particulars to the Superintendent of Customs (SSP) one day in advance to the pl
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factory/ premises is not favourable, the exporter shall bring the goods to the Container Freight Station / Inland Container Depot for export. 13. Where exporter is not a GST registrant, he shall bring the export goods to a Container Freight Station/Inland Container Depot for stuffing and sealing of the container. However, in certain situations, an exporter may follow the self-sealing procedure even if he is not required to be registered under GST Laws. Such an exception is available to the Status Holders recognized by DGFT under a valid status holder certificate issued in this regard. 14. In case exporter(s) wants to change the approved premise(s), they shall make a request as per the procedures prescribed in this Trade Facility and a fresh permission shall be granted before commencement of self sealing at the new premises. 15. The exporter intending to clear export goods on self-clearance (without employing a Customs Broker) shall file the Shipping Bill under digital signature. 16. A
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th the same electronic seal before leaving the premises. The concept of e- seal is further elaborated in the Board Circular 36/2017-Customs dated 28.08.2017 and 37/2017-Customs dated 20.09.2017. 18. However, as a measure of facilitation, the existing practice of sealing the container with a bottle seal would continue till 31.10.2017. The list of Vendors providing E-seals is made available on the website of CBEC (www.cbec.gov.in) for ease of reference of the trade (as per Circular No. 37/2017- Cus dated 20.09.2017). 19. Examination norms as prescribed under Circular No. 6/ 2002-Cus., dated 23.01.2002 (as amended) shall be applicable for all consignments. In case, the RFID seals of the containers are found to be tampered with, then mandatory examination would be carried out by the Customs authorities. 20. Custodians and Customs Brokers are also advised to proactively engage with vendors of c-seals regarding availability of reading facilities at container terminals and ICDs so that there
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