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TMI BlogExport procedure and sealing of containerized cargo-regardingX X X X Extracts X X X X X X X X Extracts X X X X ..... t 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 45/2001-CE (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 20/2004-CE (N.T.), both dated 06.09.04, without payment thereof. A. Procedure of Export 3. Any person making zero rated supply (i.e. any exporter) shall be eligible to claim refund under either of the following options, namely: - (a) he may supply goods or services or both under bond or Letter of Undertaking, subject to such conditions, safeguards and procedure as may be prescribed, without payment of integrated tax and claim refund of unutilized input tax credit; or (b) he may supply goods or services or both, subject to such conditions, safeguards and procedure as may be prescribed, on payment of integrat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioned in his registration particulars. Government has allowed a grace period to the registrants to file returns under the new GST Law. Therefore, this refund procedure shall as a consequence come into operation only when the registrants file the above mentioned returns. Further, the exporters are free to avail option (a) or option (b). The refund shall be governed by the provisions of the section 16 of the IGST Act. 6. In order to ensure smooth transition from the earlier export procedure to the procedure being laid down for export of goods under the GST regime, the existing Shipping Bill formats (both manual/ electronic) have been modified to make them compliant with the IGST law. New formats of the Shipping Bill have been made applicable already. ARE-1 procedure which was being followed is dispensed with except 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, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 may be the Assistant Commissioner of Customs within 48 hours. The jurisdictional Deputy Commissioner of Customs or as the case may be the Assistant Commissioner of Customs shall forward the proposal, in this regard to the Principal Commissioner/Commissioner of Customs who would grant permission for self-sealing at the approved premises. Once the permission is granted, the exporter shall furnish only intimation to the jurisdictional Superintendent or 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 is being claimed. iv. Where the visit report of the Superintendent or an Appraiser or an Inspector of Customs 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/Port for sealing purposes. v. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l stand modified on 01.09.2017 to the extent the earlier procedure is contrary to the revised instructions given in this circular. 11. Suitable public Notices may be issued in this regard. Difficulty faced, if any, may be brought to the notice of the Board. 12. Hindi version will follow. [F.No.450/08/2015-Cus.IV] (Zubair Riaz) Director (Customs) Annexure Sr. No Reference Number Date Subject 1 952/1 3/2011-CX. 08-09-11 Stuffing of export containers - Procedure 2 892/1 2/2009-CX 23-07-09 Exports - Self-sealing/certification facility extended for export of nonxcisable agricultural products 3 860/1 8/20,07-CX 22-11-07 Exports under Free Shipping Bills - Mandatory self-sealing of containers 4 741/57/2003-CX. 02-09-03 Exports to Nepal and Bhutan - Self-sealing and self-certification facility not applicable 5 736/52/2003-CX. 11-08-03 Exports - Self-certification and self-sealing facility extended to all categories of Manufacturer-Exporters-Extension of facility of selfsealing to all categories of manufacturer exporters. 6 481/47/99-CX 23-08-99 Containers Sealing of packages/Containers procedure Relaxed-modifies 426/59/98-CX in so far as furnishing tentati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (s)", am/are held and firmly bound to the President of India (hereinafter called "the President") in the sum of ............................. rupees to be paid to the President for which payment will and truly to be made. I/We jointly and severally bind myself/ourselves and my/our respective heirs/ executors/ administrators/ legal representatives/successors and assigns by these presents; Dated this ............................. day of .............................; WHEREAS the above bounden obligor has been permitted from time to time to supply goods or services for export out of India without payment of integrated tax; and whereas the obligor desires to export goods or services in accordance with the provisions of clause (a) of sub-section (3) of section 16; AND WHEREAS the Commissioner has required the obligor to furnish bank guarantee for an amount of ............................. rupees endorsed in favour of the President and whereas the obligor has furnished such guarantee by depositing with the Commissioner the bank guarantee as afore mentioned; The condition of this bond is that the obligor and his representative observe all the provisions of the Act in r ..... 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