Procedure for grant of self-sealing permission (SSP) to the exporters in GST regime consequent to CBEC Circular No. 26/2017 - Customs dated 01.07.2017, Circular No. 36/2017 dated 28.08.2017 and Circular No.37/2017 dated 20.09.2017

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....Attention of all Exporters/ Importers/ Steamer Agents/ Customs Brokers/ Trade & Industry and the Public is invited to the CBEC Circular No. 26/2017-Cus dated 01-7-2017, Circular no. 36/2017 dated 28.08.2017 and Circular No. 37/2017-Cus dated 20.09.2017 on the above subject. 2. Board Circular No. 26/2017-Cus dated 01-7-2017 prescribes changes in the export procedures and sealing of containerized cargo. At present, there are three categories of containers which arrive at the port/ICD: 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 Officer. c. Containers stuffed and sealed at Container Freight Stations/I....

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....factory premises or warehouse at least 15 days before the first planned export along with necessary information as per format enclosed as Annexure `A'; 5.1.2 Be registered under the GST and should be filing GSTR1 and GSTR2. 5.1.3 Submit therewith a list of persons, along with their specimen signatures, who are authorized on behalf of the exporter to do the self-sealing and self-certification as per format enclosed as Annexure-"B" 5.1.4 Submit copies of their identity proof (with photograph) and proof of Address of each individual authorized signatory, attested by the exporter along with a certificate of signature verification from any of the Scheduled Commercial Banks. (Self attested copies of Aadhar would serve the purpose of pro....

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....day in advance to the planned stuffing. The intimation, in this regard, shall clearly mention the place and address of the approved premises, description of export goods and whether or not any incentive is being claimed. 10. The self-sealed containers shall be brought by the exporter to CEPC (ICTT), Vallarpadam along with the Checklist of the Shipping Bill, Packing List, Invoice, duly filled in ANNEXURE 'C' and any other required relevant document for further processing by Customs, including seal verification, granting of LEO and generation of the Shipping Bill for the consignment. 11. Transport document for movement of self-sealed container by an exporter from factory or warehouse shall be the same as the transport document presc....

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....d verify the integrity of the seals to check for tampering, if any on route. However, random or intelligence based selection of such containers for examination/ scanning would continue. 17. It is proposed to replace the bottle seals with Electronic seals. The exporter shall directly procure such tamper proof e-seals from vendors and seal the container with these e-seals. The electronic seal should have a unique number which should be declared in the shipping Bill. Before sealing the container, the exporter shall feed the data such as name of the exporter, IEC Code, GSTIN number, description of the goods, tax invoice number,, name of the authorized signatory (for affixing the e-seal) and Shipping Bill number in the electronic seal. Thereaft....