Self Sealing

[V Lakshmikumaran]

Circular No. 26/2017-Cus, dated 01.07.2017 provides export procedure and sealing of containerized cargo under GST. Para B of the Circular mentions sealing of containers. It is pertinent to note that the Circular makes reference to an “exporter” in the context of giving permission for self-sealing of containers Circular No. 26/2017-Cus, dated 01.07.2017 provides export procedure and sealing of containerized cargo under GST. Para B of the Circular mentions sealing of containers. It is pertinent to note that the Circular makes reference to an “exporter” in the context of giving permission for self-sealing of containers. The Circular does not specifically refer the manufacturer or merchant exporter.

can you please shade light on this topic?

[Nora davis]

Self Sealing. Contents. Circular No. 26/2017-Cus, dated 01.07.2017provides export procedure and sealing of containerized cargo under GST. Self sealing permission once given by a Principal Commissioner/ spacebar clicker Commissioner of Customs shall be valid for export at all customs stations. The Custom formation granting the self sealing permission shall circulate the permission along with GSTIN of the exporter to all Custom House/Station concerned.Question: What is RFID e-seal to be used for self sealing of containers by the eligible exporters? An e-seal is a sealing device with RFID chip inside it which can be read by enabled devices viz fixed reader, handheld reader or any other mode.

AI Summary

Self sealing permission for exporters allows container closure across customs stations when authorised, with RFID e seal use required. The Circular permits exporters to obtain self sealing permission from the Principal Commissioner/Commissioner of Customs, which is valid across all customs stations; the issuing customs formation must circulate the permission with the exporter's GSTIN to all relevant customs houses/stations. Eligible exporters may use an RFID e seal, a sealing device with an RFID chip readable by fixed or handheld readers, for self sealing containers.