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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 ..... laim of refund of unutilized input tax credit or on payment 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 con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing bill or bill of export shall be electronically credited to the bank account of the applicant mentioned 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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s shall visit the premises from where the export goods will be stuffed sealed for export. The jurisdictional Superintendent or 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 favo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g practice of sealing the container with a bottle seal under Central Excise supervision or otherwise would continue. The extant circulars shall 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Bond: Letter of Undertaking 4. Details of bond furnished Sr. No. Reference no. of the bank guarantee Date Amount Name of bank and branch 1 2 3 4 5 Note - Hard copy of the bank guarantee and bond shall be furnished to the jurisdictional officer. 5. Declaration - (i) The above-mentioned bank guarantee is submitted to secure the integrated tax payable on export of goods or services, (ii) I und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all, at his option, be competent to make good all the loss and damages, from the amount of bank guarantee or by endorsing his rights under the above-written bond or both; I/We further declare that this bond is given under the orders of the Government for the performance of an act in which the public are interested; IN THE WITNESS THEREOF these presents have been signed the day hereinbefore written by the obligor(s). Signature(s) of obligor(s). Date: Place: Witnesses (1) Name and Address Occupation (2) Name and Address Occupation Accepted by me this ................................ day of ............................... (month) ............................... (year) ............................... of ........................ (Designation) for and on behalf of the President of India. . Letter of Undertaking for export of goods or services without payment of integrated tax (See rule 96) To The President of India (hereinafter called the President ), acting through the proper officer I/We ............................... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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