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?

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.