The Central Board of Excise and Customs (CBEC),
apex body of indirect taxes, has issued an advisory for implementing e-sealing
for containers by exporters under self-sealing procedure. The advisory comes in
the wake of e sealing made mandatory for all the self sealed containers with
effect from January 1. 2018.
The Board is introducing self sealing through an
application of technology in the form of exporters using RFID E seals thereby
dispensing the need for the presence of jurisdictional customs officer for the
purpose of supervising the stuffing of cargo at approved premises. This is part
of the measures to enhance export facilitation post GST.
The self sealing procedure has been laid down by
the Board of excise and customs and as per the procedure applies only to cargo
in full container load, sealed at an approved premise by an entitled exporter.
The pre e-sealing procedure does not apply to
export of non-containerised cargo or air cargo or for movement of cargo from
CFSs to ICDs/ports or cargo exported through Land Customs Stations. Therefore,
extant practices in respect of such cargo shall continue.
The new procedure mandates that the vendors shall
provide an application on a desktop computer to be made available by field
formations so that e-sealing data pushed to the destination Customs port/ICD is
searchable in terms of any of the data elements.
"The said application may be made available
in reasonable time but not exceeding 30 days from the date of this circular. In
the meantime, the data elements shall be transmitted in excel format to risk
management division (RMD) and the concerned field formation from where the
cargo is to be exported. Field formations and RMD are advised to immediately
communicate the email IDs for this purpose to vendors," the Board said.
The data once uploaded cannot be modified or
corrected later. The vendors are also required to transmit the IEC details of
such exporters who have purchased the RFID e-seals to RMD on a daily basis. The
IEC number and the name of exporter shall be provided only when the vendor
makes the first sale to the exporter; there is no need to transmit the details
of the exporter each time a sale is made, elaborated a release.
The board has also listed out obligations to be
fulfilled by the exporters availing the scheme. They include To inform the
details of the premises where stuffing is to be carried out, Should be
registered under GST and be filing GSTR1 and GSTR2, ln certain situations Status Holders recognised
by DGFT under a valid Status Holder Certificate are exempted from being a
registrant under GST.
Exporters who are not registered under GST shall
have to bring the export goods to CFS/ICD. Approval should be obtained for new
premises by the Jurisdictional Commissioner/Chief Commissioner on verification
of the documents and premises by the Inspector/Superintendent. The
exporter should submit fresh
application in case of request for a change in the approved premises (36/17).
They should furnish intimation with regard to the
place and address of the approved premises, description of export goods and
whether or not any incentive is being claimed, to the Jurisdictional
Superintendent each time self-sealing is carried out at approved premises.
They should register them/approval in the system
with the Customs station where the export is to take place. Exporters should
purchase seals directly from the vendor by providing details such as IEC, etc
and at the time of purchase and for using the standard web application
necessary to support RFID self-sealing ecosystem (36/2017). They should carry
out stuffing in CFS/lCD/port in case the report on inspection of the premises
regarding viability is not favorable.
The exporters should declare the unique no. of
the seal with standard specification in the Shipping Bill before despatch of
the container to the port. They should tag the data such as lEC, SB no. and
date, e-seal no., date and time of sealing, destination of Customs station for
export, container no., trailer/truck no. to the e-seal. And, thereafter, seal
the container. Data once submitted cannot be overwritten or edited (36/2017).
Exporter intending to export without employing a
CB shall file the SB under digital signature. From January 1, 2018, e-sealing is
made mandatory for all the self-sealed containers.