Self-sealing container procedure permits approved exporters to use tamper proof electronic seals subject to GST compliance and risk checks. Exports are treated as zero rated supply under the IGST framework, allowing refund claims either via Bond/LUT without payment of integrated tax or on payment of integrated tax with refund. Refund processing is electronic through the common portal with shipping bill details integrating with Customs systems. Container stuffing and sealing at factories/warehouses moves to a self-sealing regime subject to GST registration, prior notification and site approval, use of tamper proof electronic seals with unique identifiers declared in the shipping bill, and risk based inspections at ports/ICDs.