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

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....ral excise officer. c. 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 hitherto carried out under the supervision of the Central Excise officers. It is the endeavour of the Board to create a trust based environment where compliance in accordance with the extant laws is ensured by strengthening Risk Management System and Intelligence setup of the department. Accordingly, Board has decided to lay down a simplified procedure for stuffing and sealing of export goods in containers. It has been decided to do away with the sealing of containers with export goods by CBEC officials. Instead, self-sealing procedure shall be followed subject to certain conditions. 4. In this regard, the procedure for seeking self-sealing permission of export containers is prescribed as follows: 4.1 The exporter shall :- 4.1.1 Inform the Superintendent of the concerned range about their arrangement to follow self-sealing procedure to export goods from the factory premises or warehouse at least 15 days before the first planned export ....

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....shall be same as the transport document prescribed under the GST Laws. In the case of an exporter who is not a GST registrant, way bill or transport challan or lorry receipt shall be the transport document. 10. Where the visit report of the Superintendent or an Inspector regarding viability or the stuffing at factory/premises is not favourable; the exporter shall bring the goods to the Container Freight Station / Inland Container Depot /port premises for export. 11. The exporters who were availing sealing at their factory premises under the system of supervised factory stuffing, will be automatically entitled for self-sealing procedure. All exporter A EOS will also be eligible for - self- sealing. All those exporters who are already operating under the self- sealing procedure need not approach the jurisdiction authorities for the self-sealing permission. However, exporters operating within the jurisdiction of Coimbatore Commisssionerate already under Self-sealing/ factory stuffing may inform the jurisdictional Assistant Commissioners with a copy to Asst. Commissioner, Customs Policy of the GST Commissionerate which of the following classes of exporters they belong to along with....

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.... a) The electronic seal referred to in Para 9 (vii) of the Circular No. 26/2017- Customs dated 01.07.2017 shall be an "REID tamper proof one-time-bolt seal", each bearing a unique serial number. The exporters shall be responsible for procuring the seals at their own cost for use in self- sealing. b) Each seal shall be a one-time-bolt-seal bearing a unique serial number and brand of the vendor in the format ABeD XXXX XXXX, where ABCD stands for the brand of the vendor and X (8 digit) is a numerical digit from 0-9. c) The REID seal shall conform to ISO 17712:2013 (H) and ISOIIEC 18000-6 Class I Gen 2 which is globally accepted in industrial applications and can be read with the use of UHF (Le. 860 MHz to 960 MHz) Reader-Scanners. 17. Where exporter is not a GST registrant, he shall bring the export goods to a Container Freight Station / Inland Container Depot 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 GST Laws. Such an exception is available to the Status Holders recognized by DGFT under a valid status holder certificate issued in this regard. ....

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.... 3. Address of the premises from where self-sealing is done Phone/Fax / Email 4. 5. Present activities 6. Copy of Registration under Factories Act, 1948 or any other Acts, if any 7. Copy of documents proving ownership lease rental agreement of the premises 8. Name of Directors with Aadhaar & Address Yours faithfully Name and designation of the Authorised Person Annexure B to Facility Intimation No. 03/2017 dated 16/10/2017 (List of authorised persons for self-sealing) [In duplicate] 1. Name and address of the Exporter: 2. I.E. Code/PAN No 3. GSTIN No 4. Details of Authorised signatories Sl.No. Name (with position held) and residential address of the Passport size Aadhar No. Specimen Specimen photograph Signature Signature attested by (1) (2) Authorised signatory the exporter 1 2 3 I hereby undertake that in case any deviation is detected/ offence booked and in case the authorized signatory is Missing/absconding, I will be held responsible for the same. then Signature with Name and Designation of person authorising the signatories. Authorised Signatory: 1. He/ She should be a permanent employee of the concern. 2. He/ She sh....