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

viii) The exporter intending to clear export goods on self-clearance (without employing a
Customs Broker) shall file the Shipping Bill under digital signature.

ix) All consignments in self-sealed containers shall be subject to risk based criteria and
intelligence, if any, for examination/inspection at the port of export. At the port/ICD as the
case may be, the customs officer would verify the integrity of the electronic seals to check
for tampering if any enroute. The Risk Management System (RMS) is being suitably
revamped to improvise the interdiction/examination norms. However, random or
intelligence based selection of such containers for examination/scanning would continue.

10. Board has decided that the above revised procedure regarding sealing of containers shall be
effective from 01.09.2017. A future date has been prescribed since the returns under GST have been
permitted to be filed by 10.09.17 and also with the purpose to give enough time to the stakeholders
to adapt to the new procedures. Therefore, as a measure of facilitation, the existing 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.

Yours faithfully,

(Zubair Riaz)
Director (Customs)
 5. Declaration –

(i) The above-mentioned bank guarantee is submitted to secure the integrated tax
payable on export of goods or services,

(ii) I undertake to renew the bank guarantee well before its expiry. In case I/We fail
to do so the department will be at liberty to get the payment from the bank against
the bank guarantee,

(iii) The department will be at liberty to invoke the bank guarantee provided by us to
cover the amount of integrated tax payable in respect of export of goods or
services.

Signature of Authorized Signatory

Name
Designation/Status
Date