Transition of Customs functions hitherto performed by the Central Excise / GST officers, including the export procedure and sealing of containerized export cargo, to the customs formations, under the Principal Commissioner of Customs, Noida. - Customs - TRADE NOTICE No.: 01/2018

GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE OFFICE OF THE CHIEF COMMISSIONER CUSTOMS, CENTRAL GOODS AND SERVICES TAX MEERUT ZONE, MEERUT C. No. II(3)CCO/MRT/Admin/GST/146/2016/300(S/L) Dated: 18.01.2018 TRADE NOTICE No.: 01/2018 Subject: Transition of Customs functions hitherto performed by the Central Excise / GST officers, including the export procedure and sealing of containerized export cargo, to the customs formations, under the Principal Commissioner of Customs, Noida. Attention of the Importers, Exporters, Customs Brokers, Port Terminal Operators, Shipping Lines / Shipping Agents, Container Freight Stations (CFSs) / Inland Container Depots (ICDs) of Meerut Zone, Meerut is invited to the following Circulars issued by the Board regarding the various customs functions, hitherto performed by the Central Excise / GST officers, being transferred to the jurisdictional Customs offices : - S. No. Circular No. Date Subject 1 22/2017-Customs Dated 30/06/2017 All Industry Rates of Duty Drawback and other Drawback related changes. 2 23/2017-Customs Dated 30/06/2017 Fixation of Brand Rate of drawback under Rule 6 and Rule 7 of the Customs, Central Excise Duties Service Tax Drawback Rules, 1995 in the GST scenario 3 24/2017-Customs Dated 30/06/2017 Duty Drawback for supplies made by DTA units to Special Economic Zones in the GST scenario 4 25/2017-Customs Dated 30/06/2017 Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017 5 26/2017-Customs Dated 01/07/2017 Export procedure and sealing of containerized cargo 6 36/2017-Customs Dated 28/08/2017 Implementing Electronic Sealing for Containers by exporters under self-sealing procedure prescribed by Circular 26/2017- Customs Dated 01/07/2017 7 37/2017-customs Dated 20/09/2017 Implementing Electronic Sealing for Containers by exporters under self-sealing procedure prescribed by Circular 26/2017- Customs Dated 01/07/2017 and 36/2017-Customs Dated 28/08/2017 8 41/2017-Customs Dated 30/10/2017 Implementing Electronic Sealing for Containers by exporters under self-sealing procedure prescribed b circular 26/2017-Cus dated 1st July 2017, circular 36/2017 dated 28.8.2017 and 37/2017 dated 20.9.2017 9 44/2017-Customs Dated 18/11/2017 Implementing Electronic Sealing for Containers by exporters under self-sealing procedure by Circular 26/2017-Cus dated 01.07.2017, 36/2017 dated 28.08.2017, 37/2017 dated 20.09.2017 and 41/2017 dated 30-10-2017 10 51/2017-Customs Dated 21/12/2017 Implementing Electronic Sealing for Containers by exporters under self-sealing procedure by Circular 26/2017-Cus dated 01.07.2017, 36/2017 dated 28.08.2017, 37/2017 dated 20.09.2017, 41/2017 dated 30-10-2017 and 44/2017 dated 18-11-2017 2. The Customs Commissionerate, Noida is having jurisdiction under Meerut Zone, Meerut in the states of Uttar Pradesh and Uttrakhand, as per Board's Notification No. 82/2017-Customs (N.T.) dated 24.08.2017, read with the Notification No. 86/2017- Customs (N.T.) dated 14.09.2017, Notification No. 99/2017-Customs (N.T.) dated 27.10.2017 and Notification No. 119/2017-Customs (N.T.) dated 28.12.2017, is taking over all such customs work as mentioned at Para I above and in terms of Public Notice No. 36/2017, dated 20.11.2017 issued by the Commissioner, Customs Commissionerate, Noida. 3. For ease of doing business, 10 Circles under the jurisdiction of the Customs Commissionerate, Noida are created for the aforesaid purpose as mentioned at para '1', to be known as Export Promotion Circles (EP Circles) details of which are annexed hereto as Annexure-A. DETAILED INSTRUCTIONS ON EXPORT PROCEDURE AND SEALING OF CONTAINERIZED EXPORT CARGO 4. Board has laid down a simplified procedure for stuffing and sealing of export goods in containers. A policy decision has been taken 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. 5. In this regard, the procedure for seeking self-sealing permission of export container is prescribed as follows: 5.1 The exporter shall: - 5.1.1 Inform the Superintendent of the concerned jurisdiction 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 along with necessary information as per format enclosed as Annexure - 'B', 5.1.2 be registered under the GST and should be filing GSTR 1 and GSTR 2. 5.1.3 submit therewith a list of persons, along with their specimen signatures (maximum three), who are authorized on behalf of the exporter to do the self-sealing and self- certification as per format enclosed as Annexure - 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. (Copies of Bank Pass Book/ Aadhar Number would serve the purpose of proof of identity address), 5.1.5 submit an attested copy of the I.E. Code issued by the D.G.F.T / GSTIN, 5.1.6 submit copies of ownership documents of the premises / factory or rental/lease agreement where stuffing of the export goods into containers is to be done 6. The intimation, along with its enclosures, will be received by the concerned jurisdictional Superintendent and a duly acknowledged copy returned to the exporter. The jurisdictional Superintendent / Inspector shall visit the premises from where the export goods will be stuffed sealed for export. The jurisdictional Superintendent or Inspector shall inspect the premises with regard to viability of stuffing of container in the premises and submit a report to the jurisdictional Deputy/Assistant Commissioner of Customs within 48 hours. 7. The jurisdictional Deputy/Assistant Commissioner shall forward the proposal to the Principal Commissioner/Commissioner of Customs, Noida who would consider granting permission of self-sealing of export containers at the required premises. 8. Self-sealing permission once given by a Principal Commissioner/ Commissioner of Customs, Noida shall be valid for export at all the customs stations applied for. 9. Subsequently, the exporter shall intimate the shipment / self-sealing particulars to the jurisdictional Superintendent one day in advance to the planned stuffing as per the format enclosed as Annexure D . 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. Transport document for movement of self-sealed container by an exporter from factory or warehouse 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. 11. Where the visit report of the Superintendent or an Inspector 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 for export. 12. 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 AEOs will also be eligible for self-sealing. All those exporters who are already operating under the self-sealing procedure need not approach the jurisdictional Customs authorities for the self- sealing permission. However, exporters operating within the jurisdiction of Customs Commissionerate, Noida, already under self-sealing/ factory stuffing may inform the jurisdictional Assistant / Deputy Commissioners which of the following classes of exporters they belong to along with copy of the relevant permission obtained earlier: - (a) exporters already enjoying the facility of self-sealing after having been approved by jurisdictional formations under the erstwhile procedures; (b) exporters who have hitherto been availing of supervised sealing and have been automatically entitled to avail Of self-sealing using RFID e-seals, without having to expressly seek any permission/approval of the jurisdictional commissioner for this purpose, (c) AEOs, regardless of whether they were self-sealing or undertakings supervised sealing, have also been entitled to avail Of the new procedure; (d) lastly, all exporters have been extended this facility subject to their filing GST returns but after seeking permission for self-sealing from the jurisdictional Commissioner as per procedure prescribed under para 9(iii) of circular 26/2017-Cus dated 1st July 2017. 13. The permission to self-seal the export goods from a particular premises, under the revised procedure, once granted shall be valid unless withdrawn by the jurisdictional Principal Commissioner or Commissioner of Customs if non-compliance of law, rules and regulations is noticed. In case the exporter makes a request for a change in the approved premises, then the fresh permission needs to be obtained before commencement of self-sealing at the new premises. 14. The exporter shall seal the container with the tamper proof electronic-seal of standard specification. Under the new procedure, the exporter will be obligated to declare the physical serial number of the e-seal at the time of filing the online integrated shipping bill or in the case of manual shipping bill before the container is dispatched for the designated port/ICD/LCS. Before sealing the container, the exporter shall feed the following data in the electronic seal: (i) IEC (Importer Exporter Code) (ii) Shipping Bill Number (iii) Shipping Bill Date (iv) e-seal number (v) Date of sealing (vi) Time of sealing (vii) Destination Customs Station for export (viii) Container Number (ix) Trailer-Truck Number It is further clarified that the information need not be mounted 'fin the electronic seal but tagged to the seal using a 'web/ mobile application' to be provided by the vendor of the RFID seals. Data once uploaded by the exporter should not be capable of being overwritten or edited. 15. Exporters shall directly procure RFID seals from vendors, conforming to the standard specification. Since the procedure seeks to enhance integrity of transportation of goods, the exporter will be required to obtain seals directly. They shall provide details such as IEC etc., at the time of purchase for identification as well as for using the standard web application necessary to support an RFID self-sealing ecosystem. In case, the REID seals of the containers are found to be tampered with, then mandatory examination would be carried out by the Customs authorities. 16. 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 container. However, in certain situations, an exporter may follow the self-sealing procedure even if he is not required to be under GST laws. Such an exception is available to the Status Holders by DGFT under a valid status holder certificate issued in this regard. 17. The exporter intending to clear export goods on self-clearance (without employing a Customs Broker) shall file the Shipping Bill under digital signature. 18. All consignments in self-sealed containers shall be subject to risk based criteria and intelligence, if any, for examination/inspection at the port of export. At the port/ICD as the case may. be, the customs officer would verify the integrity of the electronic seals to check for tampering, if any enroute. However, random or intelligence based selection of such containers for examination/scanning would continue. 19. Examination norms as prescribed under Circular No. 6/2002-Cus., dated 23.01.2002 (as amended) shall be applicable for all such consignments. 20. The list of Vendors providing e-seals to exporters as per the requirement of Board's Circular No. 26/2017- Customs dated 01.07.2017, 36/2017-Customs, dated 28.08.2017, 37/2017-customs dated 20.09.2017, 41/2017-customs, dated 30.10.2017, 44/2017-customs, dated 18.11.2017 and 51/2017-Customs, dated 21.12.2017 is available on CBEC website www.cbec.gov.in. 21. The procedure prescribed under the above circulars applies only to cargo in full container load, sealed at an approved premise, by an entitled exporter. In case of an FCL being received at a Port or ICD under self-sealing using RFID e-seals, prescribed under circular 36/2017-Customs dated 28th August 2017, is shall be deemed to be equivalent to a container sealed under the system of officer supervised sealing. Unless and until there are good reasons or intelligence to warrant inspection of such containers, there shall be no need for examination of such containers once the RFID e-seal is read as intact or not tampered. In case an RFID e-seal affixed on a self- sealed container is found tampered, the same shall be subject to examination as already prescribed under para 2(f) of Circular 36/2017-Cus dated 28th August 2017. However, after examination, the further movement of such a container shall not be under the RFID e-seal procedure. The existing system of using the traditional bottle seals by customs shall continue for such movements. Full containers brought to Ports without RFID e-seals shall be taken to a CFS or allow direct port entry, as the case may be, and will be subject to usual RMS treatment. Similarly, Full Containers Loads arriving at ICDs, but without RFID e-seals, will be subject to usual risk management parameters. The procedure under the subject circulars does not apply to export of non-containerized cargo or Air cargo or for movement of cargo from CFS to ICDs/Ports or cargo exported through Land Customs Stations. Extant practices in respect of such cargo shall continue. 22. In view of the insufficient stock of e-seals with the empanelled vendors, the Board has decided that all entitled exporters who have acquired RFID e-seals and are stuffing containers at approved premises for export through Ports/ICDs where facilities for readers are available shall be free to continue/adopt the new sealing procedure voluntarily till 1st March 2018. After 1st March 2018 the procedure shall become mandatory in respect of the exporters who have been permitted self sealing facilities under erstwhile procedures and AEO exporters or availing supervised stuffing at their premises for the following locations :- (i) JNCH, Nhava Sheva (INNSA1) (ii) Chennai Port (INMAA1) (iii) Mundra Port(INMUN1) (iv) Hazira Port (INHZA1) (v)Cochin Port (INCOK1) (vi) Kattupalli (INKAT1) (vii) Kolkata Port (INCCU1) (viii) ICD Tughlakabad (INTKD6) (ix) Tuticorin Port (INTUT1) (x) Pipavav Port (xi) Vishakapattanam Port (INVTZ1) (xii) Krishnapatanam Port (INKRI1) (xiii) ICD Banglore (INWFD6) (XIV) ICD Tirupur (INCHE6) (xv)ICD Ludhiana (INLDH6) Board has also decided that the E-sealing procedure for all ports/ICDs other than above locations will be manadatory with effect from 1st April 2018. 23. It is reiterated that the exporters who have already switched to e-sealing procedure may continue with the new procedure and those exporters who intend to voluntarily adopt e-sealing procedure are free to do so, if the readers are in place at the customs station of export. Exporters already availing stuffing under supervision shall continue to enjoy the facility till the date e- sealing becomes manadatory at the port/ICD from where they are exporting containers. They may approach the jurisdictional GST Division/Ranges as before. However, trade is encouraged to opt for self-sealing/e-sealing procedure as soon as possible as the supervised sealing facility will be discontinued from 1 st April 2018. 24. Any difficulty, experienced in the -implementations, may be brought to the notice of the Deputy/Assistant Commissioner of Customs, Customs Commissionerate, Noida immediately. (S.H. HASAN) Chief Commissioner Customs Central GST Meerut Zone, Meerut