GST - Implementing Electronic Sealing for Containers under self-sealing procedures - Customs Circular No.51/2017 Customs dated 21.12.2017 - GST - GST Trade Notice No. 05/2018

OFFICE OF THE COMMISSIONER OF GST CENTRAL EXCISE NO. 1, WILLIAMS ROAD, CANTONMENT, TIRUCHCHIRAPALLI - 620 001 C. No. IV/16/04/2018-GST Policy Dated : 19.01.2018 GST Trade Notice No. 05/2018 Sub: GST - Implementing Electronic Sealing for Containers under self-sealing procedures - Customs Circular No.51/2017 Customs dated 21.12.2017 - Reg Please refer to this Office Trade Notices communicating Customs Circulars issued by the Central Board of Excise Customs (CBEC) from time to time on implementing electronic sealing for containers under self-sealing procedure with RFID seals, as detailed hereunder: S.No Trade Notice No. Date Customs Circular No. Date 1 8/2017 07.2017 26/2017-Customs dated 01.07.2017 2 19/2017 31.08.2017 36/2017-Customs dated 28.08.2017 3 27/2017 09.10.2017 37/2017-Customs dated 20.09.2017 4 40/2017 08.11.2017 41/2017-Customs dated 30.10.2017 5 47/2017 23.11.2017 44/2017-Customs dated 18.11.2017 2. In continuation to the above Circulars, the CBEC has issued Circular No.51/2017-Customs dated 21.12.2017, wherein, the decision to extend the due dates stipulated earlier for implementing rnandatory self-sealing by different categories of exporters as specified has been communicated. The salient features are enumerated hereunder. All entitled exporters who have acquired RFID e-seals and export through Ports/ ICDs where facilities for readers are available shall be free to continue/ adopt the new e-sealing procedure. This implies that the procedure is voluntary for entitled exporters till 01.03.2018. The procedure shall become mandatory with effect from 01.03.2018 in respect of Exporters who have been permitted self-sealing facilities under the erstwhile procedure AEO exporters and Exporters availing supervised stuffing for the locations viz. Chennai Port, Tuticorin Port, ICD, Tiruppur and 12 other locations across the country as specified therein E sealing procedure would be mandatory with effect from 01.04.2018 for all Pots/ ICDs other than the 15 locations covered in the subject Circular. Exporters who intend to voluntarily adopt new 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 officer supervision shall continue to avail the facility till the date e-sealing becomes mandatory at the Port/ ICD from where they are exporting containers. 3. This trade notice is issued so as to sensitize the trade and field formations about contents of the aforesaid references and for complete details, the respective references may please be referred in CBEC s websites www.cbec.gov.in. The Trade Industry Associations / Chambers of Commerce are requested to bring the contents of the Trade Notice to the notice of all their members. (S. Srimathi) Joint Commissioner