CBEC Circular No. 26/2017-Customs: Regarding Export Procedure and Sealing of Containerized Cargo

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, there are three categories of containers which arrive at
the port/ICD:

a. Containers stuffed at factory premises or warehouse under self-sealing procedure.

b. Containers stuffed /sealed at factory premises or warehouse under supervision of
central excise officer.

c. Containers stuffed and sealed at Container Freight Stations/Inland Container Depot.

8. For the sake of uniformity and ease of doing business, Board has decided to simplify the
procedure relating to factory stuffing hitherto carried out under the supervision of the Central Excise
officers. It is the endeavour of the Board to create a trust based environment where compliance in
accordance with the extant laws is ensured by strengthening Risk Management System and
Intelligence setup of the department. Accordingly, Board has decided to lay down a simplified
procedure for stuffing and sealing of export goods in containers.

9. It has been decided to do away with the sealing of containers with export goods by CBEC
officials. Instead, self-sealing procedure shall be followed subject to the following:

i) The exporter shall be under an obligation to inform the details of the premises whether a
factory or warehouse or any other place where container stuffing is to be carried out, to the
jurisdictional customs officer.

ii) The exporter should be registered under the GST and should be filing GSTRI and GSTR2.
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
registered under GST Laws. Such an exception is available to the Status Holders recognized
by DGFT under a valid status holder certificate issued in this regard.