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
11/2017 Dated:- 3-10-2017 Trade Notice
Customs
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 20.09.2
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
e sealing of containers with export goods by CBEC officials and instead follow a self sealing procedure.
4. Board Circular no. 36/2017 clarifies further that exporters who were availing the facility of sealing at their factory premises under the system of 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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ontainers is to be done;
5.1.7 Submit copy of Registration cum Membership Certificate, brief profile of the company along with shipping bill history of preceding 2 (two) years and other relevant documents (self attested).
6. The intimation, along with its enclosures, will 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 t
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
cribed 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.
12. Where the visit report of the Superintendent or an Inspector of Customs regarding viability or the stuffing at 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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
the exporter shall feed the data such as name of the exporter, IEC Code, GSTIN number, description of the goods, tax invoice number,, name of the authorized 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. 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 t
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =