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TMI BlogTransition 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.X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... escribed 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nagement 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 Po ..... X X X X Extracts X X X X X X X X Extracts X X X X
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