The Central Board of Excise and Customs (CBEC), the apex body of indirect taxes in India today issued an advisory for implementing e-sealing for containers by exporters under Self-sealing procedure.
With a view to enhance export facilitation post-GST, by dispensing the need for exporters seeking the presence of jurisdictional officer for the purposes of supervising stuffing of the cargo at approved premises, the Board is introducing self-sealing through an application of technology in the form of exporters using RFID e-seals.
The self-sealing procedure had been laid down by the Board vide circular 26/2017-Cus dated 1st July 2017, circular 36/2017 dated 28.8.2017 and 37/2017 dated 20.9.2017 as per which the procedure applies only to cargo in full container load, sealed at an approved premise, by an entitled exporter.
The present circular said that the e-sealing procedure does not apply to export of non-containerized 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.
It 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 transmit the details of the exporter each time a sale is made.
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