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, Circular No.36/2017 Customs dated 28.08.2017 and Circular No. 37/2017.Customs dated 20.09.2017 - Customs - Public Notice No.:-12/2017

GOVERNMENT OF INDIA OFFICE OF THE COMMISSIONER OF CUSTOMS (P) 5 th FLOOR, CENTRAL REVENUE BUILDING, B.C. PATEL PATH, PATNA-1 C. No. VIII (4S)05-13/CUS/Tech/Public Notice/17/9053-60 Dated :- 26.09.2017 Public Notice No.:-12/2017 Subject: 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, Circular No.36/2017 Customs dated 28.08.2017 and Circular No. 37/2017.Customs dated 20.09.2017 - regarding. Attention of all Exporters, Importers, Customs Brokers, Custodians Trade and all Concerned is invited to the CBEC Circular No.26/2017..Customs dated 01.07.2017, Circular No.36/2017 Customs dated 28.08.2017 and Circular No. 37/2017 Customs dated 20.09.2017 vide which the Board has prescribed the procedure for stuffing and sealing of export goods in containers. It has been decided to do away with the sealing of containers as prescribed being followed earlier in respect of export by implementing self-sealing procedures subject to Conditions enumerated in aforesaid circulars. 2.0 The procedure for self-sealing of containers for exports envisaged in aforesaid Circulars are self-explanatory and does not require further elaboration. However for uniformity in approach and clarity Standard forms are being prescribed alongwith certain procedures requiring emphasis thereon. 2.1 The exporter 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 AEOs will also be eligible for self-sealing. It is clarified that all those exporters who are already operating under the self-sealing procedure need not approach the jurisdiction Customs authorities for the self-sealing permission. 2.2 The exporter, who have been availing self-sealing facility at present on execution of Bond /LUT or Refund procedure and wants to continue self-sealing of Containerized cargo under new procedure as per aforesaid Circulars needs to inform jurisdictional Superintendent of Customs with a copy to Deputy/Asstt Commissioner (Tech), Customs (P), Hqrs. Patna regarding details of exporter alongwith premises from where self-sealing of containers are being done. The intimation has to be submitted in the format specified in Annexure A as enclosed. Furnishing of information in Annexure A is mandatory n order to communicate details of exporter to Risk Management Division (RMD) of CBEC. 2.3 In case exporter intends to change the premises of stuffing in containers as intimated in prescribed format at para 2.2 above, they are required to make request for a change in the approved premises and procedure as prescribed in Circular no. 26/2017-Customs has to be followed for obtaining fresh permission for changed premises before commencement of self- sea ling at the new premises, The exporter availing self-sealing procedure for containerized cargo under revised guidelines, they shall furnish only intimation to the jurisdictional Superintendent of 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 s being claimed. The intimation shall be given n the prescribed format as per Annexure B . 2.5 The exporter shall seal the container with the tamper proof electronic seal of standard specification. The electronic (RFID) 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. Thereafter, container shall be sealed with the same electronic (RFID) seal before leaving the premises. 3.0 The jurisdictional officer of Customs of this Commissionerate for the exporters availing self-sealing procedure for containerized cargo are as under: Sl. No. Office Jurisdiction 1 Superintendent, Customs(P) Circle, Hajipur District of Vaishali 2 Superintendent, Customs(P) Circle, Chhapra District of Chhapra. 3 Superintendent, Customs(P) Circle, Gopalganj Districts of Gopalganj Siwan. 4 Superintendent, Customs(P) Circle, Bettiah District of West Champaran except areas of Narkatiagani Sugauli Circles. 5 Superintendent, Customs(P) Circle,. Narkatiaganj Bagha sub-division Narkatiaganj P.S. 6 Superintendent, Customs(P) Circle, Sugauli Ramgarhwa Sugauli Blocks of East Champaran district. 7 Superintendent, Customs(P) Chhauradano Chharadano, Nakardel, Harpur Mahuawa P.S. 8 Superintendent, Customs(P) Circle, Sitamarhi Districts of Sitamarhi Sheohar. 9 Superintendent, Customs(P) Circle, Darbhanga Districts of Darbhanga, Madhubani,Samastipur Begusaral. 10 Superintendent, Customs(P) Circle, Thakunganj Bahadurganj, Tenagachhi, Pothia Dighal Bank Blocks of Kishanganj district and Jokihat Block of Arana district. 11 Superintendent, Customs(P) Circle, Kishanganj Kishangang District except area of Thakurganj Circle. 12 Superintendent, Customs(P) Circle, Purnea District of Purnea. 13 Superintendent, Customs(P) Circle, Katihar District of Katihar 14 Superintendent, Customs(P) Circle, Bhagalpur Districts of Bhagalpur, Munger, Godda, Pakur, Sahebganj, Dumka Deoghar. 15 Superintendent, Customs(P) Circle, Barhi Districts of Nawada, Koderma Hazaribagh. 16 Superintendent, Customs(P) Circle, Ranchi District of Ranchi, East Singhbhum, West Singhbhum, Gumla, Lohardaga, Dhanbad, Palamau, Bokaro, Simdega Chatra. 17 Superintendent, Customs(P) Circle, Gaya Districts of Aurangabad, Gaya Sasaram. 18 Superintendent(Tech),Customs(P) Division, Patna All districts of Bihar south of river Ganga except areas of Bhagalpur Gaya Circles. 19 Superintendent(Tech), Customs(P) Division, Muzaffarpur District of Muzaffarpur 20 Superintendent(Tech), Customs(P) Division, Motihari Districts of East Champaran except jurisdiction of Sugauli Chharadano Circles. 21 Superintendent, LCS, Bhimnagar District of Saharsa, Madhepura Supaul. 4.0 Difficulty faced, if any, may be brought to the notice of the undersigned. (V. C. Gupta) Commissioner Customs (P), Patna.