Customs – 07/2017 – Dated:- 14-8-2017 – 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/Customs station: a. Containers stuffed at factory premises or warehouse under self-sealing procedure. b. Containers
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
s 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 Banks. (Copies of bank Pass Book/Aadhar number would serve the purpose of proof of identity & address); 4.1.5 submit
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
e 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 be same as the transport document prescribed under the GST Laws. In the case of an exporter who is not a GST registrant, way bi
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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 with the same electronic seal before leaving the premises. 16. However, as a measure of facilitation, the existing practice of sealing
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =