Customs - Export procedure and sealing of containerized cargo

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.... of GST, extant procedures relating to export of goods viz. claim of rebate/refund, stuffing of containers at the factory, warehouse or any other place from where the goods are intended to be exported etc. would require review of the existing procedures. In this regard, attention is drawn to notification No's 42/2001-CE (N.T.) to 45/2001-CE (N.T.) both dated 26.6.2001 detailing the procedure to be followed for the export of goods on payment of terminal excise duty and 19/2004-CE (N.T.) and 20/2004-CE (N.T.), both dated 06.09.04, without payment thereof. A. Procedure of Export 3. Any person making zero rated supply (i.e. any exporter) shall be eligible to claim refund under either of the following options, namely: - (a) he may supply goods or services or both under bond or Letter of Undertaking, subject to such conditions, safeguards and procedure as may be prescribed, without payment of integrated tax and claim refund of unutilized input tax credit; or (b) he may supply goods or services or both, subject to such conditions, safeguards and procedure as may be prescribed, on payment of integrated tax and claim refund of such tax paid on goods or services or both supplied,....

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....s to file returns under the new GST Law. Therefore, this refund procedure shall as a consequence come into operation only when the registrants file the above mentioned returns. Further, the exporters are free to avail option (a) or option (b). The refund shall be governed by the provisions of the section 16 of the IGST Act. 6. In order to ensure smooth transition from the earlier export procedure to the procedure being laid down for export of goods under the GST regime, the existing Shipping Bill formats (both manual/ electronic) have been modified to make them compliant with the IGST law. New formats of the Shipping Bill have been made applicable already. ARE-I procedure which was being followed is dispensed with except in respect of commodities to which provisions of Central Excise Act would continue to be applicable. B. Sealing of Containers 7. Board has in the past issued various circulars both on the Excise and Customs side on the issue of sealing of containers. A gist of these Circulars and the subject matter dealt in them is given in the annexure to this circular. At present, there are three categories of containers which arrive at the port/ICD: a. Containers stuffed ....

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....ontainer in the premises and submit a report to the jurisdictional Deputy Commissioner of Customs or as the case may be the Assistant Commissioner of Customs within 48 hours. The jurisdictional Deputy Commissioner of Customs or as the case may be the Assistant Commissioner of Customs shall forward the proposal, in this regard to the Principal Commissioner/Commissioner of Customs who would grant permission for self-sealing at the approved premises. Once the permission is granted, the exporter shall furnish only intimation to the jurisdictional Superintendent or Customs each time self-sealing is carried out at approved premises. 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. iv) Where the visit report of the Superintendent or an Appraiser or an Inspector of Customs regarding viability of the stuffing at the factory/ premises is not favorable, the exporter shall bring the goods to the Container Freight Station /Inland Container Depot/Port for sealing purposes. v) Self-Sealing permission once given by a Principal Commissioner/Commissioner of Customs s....

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....cument 1 Subject Stuffing of export containers - Procedure Annexure Sr. [No Reference Number Date 11 1952/1 3/2011 -CX. 08-09-11 [2 892/1 2/2009-CX 23-07-09 13 860/1 8/20,07-CX 22-11-07 14 741/57/2003-CX. 02-09-03 15 736/52/2003-CX. 11-08-03 16 481/47/99-CX 23-08-99 7 445/11/99-CX 8 426/59/98-CX 19 6/2002-Cus [10 83/99-Cus [17-03-99 12-10-98 Exports Self-sealing/certification facility extended for export of non- excisable agricultural products Exports under Free Shipping Bilis - Mandatory self-sealing of containers Exports to Nepal and Bhutan - Self-scaling and self-certification facility not applicable Exports - Self-certification and self-sealing facility extended to all categories of Manufacturer-Exporters-Extension of facility of self- sealing to all categories of manufacturer exporters. Containers Sealing of packages/Containers procedure Relaxed-modifies 426/59/98-CX in so far as furnishing tentative date and time of export) plan by manufacturer exporter is concerned. Exports Special facility of self-certification and self-sealing to large manufacturer Exporter Further instructions. Para 7 (duty of customs officers at the place o....

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....e presents; Dated this day of WHEREAS the above bounden obligor has been permitted from time to time to supply goods or services for export out of India without payment of integrated tax; and whereas the obligor desires to export goods or services in accordance with the provisions of clause (a) of sub-section (3) of section 16; AND WHEREAS the Commissioner has required the obligor to furnish bank guarantee for an amount of.... rupees endorsed in favour of the President and whereas the obligor has furnished such guarantee hy depositing with the Commissioner the bank guarantee as afore mentioned; The condition of this bond is that the obligor and his representative observe all the provisions of the Act in respect of export of goods or services, and rules made thereunder; AND if the relevant and specific goods or services are duly exported; AND if all dues of Integrated tax and all other lawful charges, are duly paid to the Government along with interest, if any, within fifteen days of the date of demand thereof being made in writing by the said officer, this obligation shall be void; OTHERWISE and on breach or failure in the performance of any part of this condition,....