Self Sealing Permission at factory or warehouse premises
Sep 4, 2018 · 2 min read
Process stages:
- The exporter should be registered under the GST and should be filing GSTR1 and GSTR2. Where exporter is not 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.
- Any exporter desirous of availing this procedure shall inform the jurisdictional Custom Officer of the rank of Superintendent or Appraiser of Customs about the intention to follow self- sealing procedure to export goods from the factory premises or warehouse atleast 15 days before the first planned movement of a consignment. Exporters who are availing the factory/warehouse stuffing permission under Central Excise supervision would be entitled for self-sealing procedure and would have to follow the Radio-frequency identification (RFID) e-Sealing procedure and have to register with concern EDI Systems.
- Post submission of documents, the GST Superintendent or Inspector shall inspect the premises with regard to viability of stuffing of container in the premises and submit a report
- Where the visit report of the Superintendent or an Inspector of GST Authority regarding viability of the Stuffing/Premises is not favourable, the exporter shall bring the goods to the Container Freight Station (CFS)/Inland Container Depot/Port for sealing purposes.