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

iii) Any exporter desirous of availing this procedure shall inform the jurisdictional Custom
Officer of the rank of Superintendent or Appraiser of Customs, at least 15 days before the
first planned movement of a consignment from his/her factory/premises, about the intention
to follow self- sealing procedure to export goods from the factory premises or warehouse.
The jurisdictional Superintendent or an Appraiser or an Inspector of Customs 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 selfsealing
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) Self-Sealing permission once given by a Principal Commissioner/Commissioner of Customs
shall be valid for export at all the customs stations. The customs formation granting the selfsealing
permission shall circulate the permission along with GSTIN of the exporter to all
Custom Houses/Station concerned.

 vi) Transport document for movement of self-sealed container by an exporter from factory or
warehouse shall be same as the transport document prescribed 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.

vii) The exporter shall seal the container with the tamper proof electronic-seal of standard
specification. The electronic seal should have a unique number which should be declared in
the Shipping Bill. Before sealing the container, the exporter shall feed the data such as name
of the exporter, IEC code, GSTIN number, description of the goods, tax invoice number,
name of the authorized signatory (for affixing the e-seal) and Shipping Bill number in the
electronic seal. Thereafter, container shall be sealed with the same electronic seal before
leaving the premises.