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
FACILITY CIRCULAR NO. 13/2017 Dated:- 9-8-2017 Trade Notice
Customs
GOVT. OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
Phone: 044-25254461
Fax: 044-25249543
CUSTOM HOUSE, CHENNAI – 600 001
www.chenneicustoms.gov.in
FACILITY CIRCULAR NO. 13/2017
Sub: 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- Reg.
Attention of the Importers, Exporters, General Trade, Port Trust, Customs Brokers, Port Terminal Operators, Shipping Lines / 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 o
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ers with export goods by CBEC officials Instead, self sealing procedure shall be followed subject to conditions.
4. In this regard, the procedure for seeking self-sealing permission of export containers is prescribed as follows:
4.1 The exporter shall:-
4.1.1 inform the Superintendent of Customs (Docks Administration) 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',
4.1.2 be registered under the GST and should be filing GSTR 1 and GSTR 2.
4.1.3 submit therewith a list of persons, along with their specimen signatures (maximum three), who are authorized on behalf of the exporter to do the self sealing and self-certification as per format enclosed as Annexure – “B”
4.1.4 submit copies of their identity proof (with photograph) and proof of address of each individual authorized
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consider granting permission of self sealing of export containers at the required premises.
7. Self Sealing permission once given by a Principal Commissioner/ Commissioner of Customs shall be valid for export at all the customs stations.
8. Subsequently, the exporter shall intimate the shipment/ self-sealing particulars to the Superintendent of Customs (Docks Administration) one day in advance to the planned stuffing as per the format enclosed as Annexure “D”. 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.
9. The self-sealed containers shall be brought by the exporter to any of the Container Freight Stations under the jurisdictional of Chennai Customs Zone, along with the Check-list 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 verificat
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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.
13. The exporter intending to clear export goods on self-clearance (without employing a Customs Broker) shall file the Shipping Bill under digital signature.
14. 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 enroute. However, random or intelligence based selection of such containers for examination/scanning would continue.
15. Examination norms as prescribed under Circular No.6/2002-Cus., dated 23.01.2002 (as amended) shall be applicable for all such consignments.
16. It is proposed to replace the bottle seals with Electronic seals. The
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g in force, will be viewed seriously which may result 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.
19. Self sealing / factory stuffing permissions already granted by the Deputy/ Assistant Commissioner of Docks, Chennai Customs, for the premises falling under the jurisdiction of this Custom House, after issue of Facility Circular 11/2011 dated 02.06.2011, earlier will continue to be valid. In other words there is no need for the said exporter who have already been granted permission for self-sealing/factory stuffing under the Old guidelines, (i.e., Facility Circular No.11/2011 dated 02.06.2011), to apply again.
20. The above said revised procedure regarding sealing of export containers shall be effective from 01.09.2017. All concerned, are requested to complete the formalities required to avail the abo
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