Subject: Procedure for grant of self-sealing permission to the exporters in GST regime
07/2017 Dated:- 14-8-2017 Trade Notice
Customs
Government of India
Ministry of Finance, Department of Revenue
Office of the Commissioner of Customs (Preventive)
Custom House, 110 M. G. Road, Shillong – 793001
FACILITY No. 07/2017
Dated Shillong the 14th August, 2017
Subject: Procedure 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 Public Notice No.04/2017 dated 04.07.2017
Attention of the Importers, Exporters General Trade Custodians, Customs Brokers Inland Container Depots (ICDs) of Shillong Customs (Prev) Commissionerate is invited to this office Public Notice No.04/2017 dated 04.07.2017.
2. Board has in the past issued various circulars both on the Excise and Customs side on the issue of sealing containers. At present, there are three categories of containers which arrive at ports/lCDs/Custo
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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 jurisdictional Superintendent of Customs 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 filling GSTR1 and GSTR2.
4.1.3 submit therewith a list of persons, along with their specimen signature (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 signatory attested by the exporter along with a certificate of signature verification from any of the Scheduled Commercial
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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 jurisdictional Superintendent of Customs three days 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 goods are to be transported by the exporter along with the Check-list of the Shipping Bill, packing List, Invoice, duly filled in Annexure 'C', and any other list of the required relevant document for further processing by Customs including seal verification granting of LED and generation of the Shipping Bill for the consignment at the concerned Customs station.
10. Transport document for movement of self-sealed container by an exporter from factory or warehouse shall
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spection 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.
14. Examination norms as prescribed under Circular No.6/2002-Cus., dated 23.01.2002 (as amended) shall be applicable for all such consignments.
15. It is proposed to replace the bottle seals with Electronic seals. The exporter shall seal the container with the tamper proof electronic seal of standard specification. 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 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 wit
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the old guidelines to apply again.
19. The above said revised procedure regarding sealing of export containers shall be effective immediately. All existing applications for self-sealing permission may be updated with presentation of document as required. All concerned are requested to complete the formalities required to avail the above facility so as to have a seamless transfer to the new procedure.
20. Any difficulty, experienced tin the implementation, may be brought to the notice of this office immediately.
( Bandhana Deori )
Commissioner
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Document 1
Annexure 'A' Facility No. 07/2017 dated 14.08.2017
(Application for one time approval for self-sealing of export containers)
[in duplicate]
Το
The Superintendent,
Sir,
With reference to Facility No./2017 dated 14.08.17, I/We hereby intimate that we
propose to avail the facility of self-sealing procedure for our reports. Our details are as below:
1)
Name of the Enterprise &
IEC No./PAN No.
2)
GSTIN
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ignation of the
person authorizing the signatories
Authorised Signatory:
1. He/She should be a permanent employee of the concern.
2. He/she should provide complete Bio-data including all bank Account No., Aadhaar No., residential
address and proof of identity in a separate sheet.
3. The authorised signatory should be the owner, the working partner/s, the managing Director, or the
Company Secretary of the export concern or a person duly authorised by such owner, the working
partner, or the Board of Directors, as the case may be.
Annexure 'C' Facility No. 07/2017 dated 14.08.2017
Examination Report for self-sealed container
Name of the Exporter
2.
સં હં
1.
(a) IEC No.
345
3.
4.
5.
(b) Branch code
(c) BIN (PAN based business
identification No of the Exporter)
(d) GSTIN
Factory/place of stuffing (full address)
Date of examination/stuffing
Time of stuffing
Starting time
Completion time
Time taken for stuffing
Description of cargo with quan
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