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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?

Exploring Self-Sealing Procedures for Containerized Cargo Under GST: Circular No. 26/2017-Cus Discusses RFID E-Seals Use A discussion on a customs-related forum addresses the procedures for self-sealing of containerized cargo under GST as per Circular No. 26/2017-Cus, dated 01.07.2017. The circular mentions that self-sealing permission, once granted by a Principal Commissioner or Commissioner of Customs, is valid across all customs stations and must be communicated to relevant customs houses along with the exporter's GSTIN. The discussion also touches on the use of RFID e-seals, which are devices with RFID chips that can be read by various enabled devices, for self-sealing by eligible exporters. (AI Summary)
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