Advance license -Self sealing

[Shrinivasaraghavan P V]

Under the advance license scheme, can we export the goods under self sealing method as against the superintendent of excise inspection and sealing. Is there any circular which clearly states this rule on sealing the export goods. Thanks for giving the feedback.

[YAGAY andSUN]

Under SRP you may export goods under self sealing.  But it is highly advisable to do the export under the Central Excise seal if its under export promotion schemes. 

[Shrinivasaraghavan P V]

Dear Sir,

Is it mandatory to remove the goods under central excise inspection when some of the parts that are used are procured under advance authorization scheme.

[Dilip Darji]

Dear Sir.

Circular No.736/52/2003-CX dt.11/08/2003 issued by CBEC is very clear that the facility of self-sealing and self-certification is extended to all catagories of manufacturer exporters. There is no such specific provision for Export under Duty Exemption Entitlement Certificate Scheme (DEEC) to the effect that such exporters are not entitled for Self-sealing and self-certification.

You can very well enjoy the exemption benefit..

[Mahir S]

For Latest instructions and procedures kindly refer to Circular No. 952/13/2011-CX dated 08.09.2011. Part of the said circular is reproduced below for ready reference :

3.         Vide Circular No. 736/52/2003-CX dated 11^th August 2003, the facility of self-sealing and self-certification has been extended to all categories of manufacturer- exporters subject to compliance with existing procedures. Vide Circular No 860/18/2007-CX dated 22^nd November 2007, it has been prescribed that in case of exports under free Shipping Bills, i.e., Shipping Bills where no export benefits are being sought, the manufacturer- exporter shall mandatorily resort to self-sealing of export containers and the Central Excise Officer shall not entertain any request for stuffing and sealing of export containers, in their presence in such cases.

4.          In view of above existing instructions, it is reiterated that the facility/ option of examination and sealing of export containers by the Central Excise Officers at the place of dispatch is available to both manufacturer- exporters (except when the export is on free Shipping Bill) and merchant-exporter in respect of the goods exported in terms of Rule 18 or Rule 19 of Central Excise Rules, 2002. Such examination, stuffing and sealing of export containers by the Central Excise Officers are permitted at the factory or warehouse or any other approved premises.

[Vijay kumar]

In terms of the Board  Circular No. 952/13/2011-CX dt.8.9.2011 and the earlier circulars in the matter, you have an option to go for self-sealing or central excise sealing, notwithstanding the fact that advance license is involved. In case of C.Ex sealing, customs will not normally open the consignment for examination. However, in case of self-sealing, customs will carry out examinatin as per the norms prescribed under Board's Circular 6/2002-Cus. Hence depending upon the nature of goods and your convenience, you can opt for self-sealing or C.Ex sealing. There is nothing wrong if u go for self-sealing.

AI Summary

Self sealing option for exporters permitted, with central excise sealing reducing likelihood of Customs opening consignments. Manufacturer exporters under the advance licence scheme may elect either self sealing or Central Excise sealing of export containers; Board circulars extend self sealing and self certification to all manufacturer exporters subject to procedures. Free Shipping Bills require mandatory self sealing. Central Excise sealing typically prevents Customs opening the consignment, while self sealed consignments remain liable to Customs examination under existing Customs instructions.