TaxTMI 
TaxTMI 
Export procedure and sealing of containerized cargo
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....f integrated tax followed by claim of refund of unutilized input tax credit or on payment of integrated tax with provision for refund of the tax paid. 2. With the onset 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 (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 20/2004CE (N.T.), both dated 06.09-04, without payment thereof. A. procedure Of Export 3.....
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....es, 2017. The said formats are attached herewith for easy reference. 5. For the option (b), broadly the procedure is that a registered person shall not be required to file any application for refund of integrated goods and services tax paid on supply of goods for exports. The shipping bill, having inter-alia GST invoice details, filed by an exporter shall be deemed to be an application for refund of integrated tax paid on the goods exported out of India and such application shall be deemed to have been filed only when the person in charge of the conveyance carrying the export goods duly files an export manifest or an export report covering the number and the date of shipping bills or bills of export and the applicant has furnished a valid....
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....xcept 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 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/ Inland Container Depot. 8. For ....
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....s of availing this procedure shall inform the jurisdictional Custom Officer of the rank of Superintendent or Appraiser of Customs, at least 15 days before the first planned movement of a consignment from his/her factory/ premises, about the intention to follow self- sealing procedure to export goods from the factory premises or warehouse. The jurisdiction-al Superintendent or an Appraiser or an Inspector of Customs shall visit the premises from where the export goods will be stuffed & sealed for export. The jurisdictional Superintendent or Inspector of Customs shall inspect the premises with regard to viability of stuffing of container in the premises and submit a report to the jurisdictional Deputy Commissioner of Customs or as the case ma....
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....rter who is not a GST registrant, way bill or transport challan or lorry receipt shall be the transport document, vii, The exporter shall seal the container with the tamper proof electronic-seal of standard specification. 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 01 (he authorized signatory (for affixing the e-seal) and Shipping Bill number in the electronic seal, Thereafter, container shall be sealed with the same electronic seal before leaving the premises, viii. The exporter intending to clear export goods on self-....