Subject: Procedure for grant of self-sealing permission to the exporters in GST regime

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....blic Notice No.04/2017 dated 04.07.2017. 2. Board has in the past issued various circulars both on the Excise and Customs side on the issue of sealing containers. At present, there are three categories of containers which arrive at ports/lCDs/Customs station: a. Containers stuffed at factory premises or warehouse under self-sealing procedure. b. Containers stuffed/sealed at factory premises or warehouse under supervision of Central Excise officers. b. Containers stuffed and sealed at Container Freight Stations/Inland Container Depot. 3. For the sake of uniformity and ease of doing business, Board has decided to simplify the procedure relating to factory stuffing or export cargo, hitherto carried out under the supervision of the Central....

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....anks. (Copies of bank Pass Book/Aadhar number would serve the purpose of proof of identity & address); 4.1.5 submit an attested copy of the I.E. Code issued by the DGFT/GSTIN; 4.1.6 submit copies of ownership documents of the premised/factory or rental/lease agreement where stuffing of the export goods into containers is to be done; 5. The intimation, along with its enclosures, will be received by the concerned Superintendent and a duly acknowledged copy returned to the exporter. The Superintendent/Inspector shall inspect the premises with regard to the viability of stuffing of container in the premises and submit a report to the jurisdictional Deputy/Assistant Commissioner of Customs within 48 hours. 6. The jurisdictional Deputy/Assist....

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....t or an Inspector of Customs regarding viability of the stuffing at the factory/premises is not favorable, the exporter shall take the goods to the concerned Customs station for sealing purpose. 12. Where exporter is not a GST registrant, he shall take the export goods to a Customs station for stuffing and sealing of the container. However, in certain situations, an exporter may follow the self-sealing procedure even if he is not required to be registered under the GST laws. Such an exception is available to the Status Holders recognized by DFGFT under a valid status holder certificate issued in this regard. 13. All consignments in self-sealed containers shall be subject to risk based criteria and intelligence, if any, for examination/ins....