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
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Self-sealing procedure for exporters enables approval-based factory stuffing with e-seals and risk-based customs verification and intimation. Establishes a trust based self sealing procedure replacing supervised sealing: exporters must notify the Superintendent (SSP), be GST registrants (subject to DGFT status holder exception), and submit IEC, GSTIN, premises ownership/lease, company profile, two year shipping history and authorised signatory details with identity and bank signature verification. SSP/Inspector inspects premises and reports within 48 hours; the Principal Commissioner may grant permission valid across customs stations. Exporters must intimate planned stuffing one day ahead, present self sealed containers with prescribed documents for seal verification and LEO, and comply with risk based examination; non compliance may lead to withdrawal of permission.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Self-sealing procedure for exporters enables approval-based factory stuffing with e-seals and risk-based customs verification and intimation.
Establishes a trust based self sealing procedure replacing supervised sealing: exporters must notify the Superintendent (SSP), be GST registrants (subject to DGFT status holder exception), and submit IEC, GSTIN, premises ownership/lease, company profile, two year shipping history and authorised signatory details with identity and bank signature verification. SSP/Inspector inspects premises and reports within 48 hours; the Principal Commissioner may grant permission valid across customs stations. Exporters must intimate planned stuffing one day ahead, present self sealed containers with prescribed documents for seal verification and LEO, and comply with risk based examination; non compliance may lead to withdrawal of permission.
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