Central Excise Circular No. 860/18/2007-CX dated
22.11.2007Self-sealing of exports
I am directed to refer to Board's circular no.
736/52/2003-CX dated 11.08.2003 on the above subject. Vide this circular, the
facility of self-sealing was extended to all categories of
manufacturer-exporters. In this regard, references have been received from field
formations that in spite of this facility being available to the exporters, a
large number of exporters prefer stuffing and sealing of export containers in
the presence of Central Excise officers. However, with increase in number of
such exports and requests for stuffing and sealing in the presence of Central
Excise officers, the workload of the Central Excise Range staff is increasing
substantially. As a consequence, it is felt that their normal Central Excise
Range work is being adversely affected. This necessitated re-examination of the
procedure relating to stuffing and sealing of export containers in the presence
of Central Excise officers.
2. The matter has been examined. It is seen that even those
manufacturer-exporters who have the option of self-sealing make request for
Central Excise sealing since the percentage of examination at the port of export
of such containers is substantially reduced as per the prescribed guidelines.
However, it may be noted that as per para 2.1 B of Board's Circular No.
6/2002-Cus dated 23.01.2002, where exports are against free shipping bills, no
opening/examination of containers is to be done at the port of export, except
where there is intelligence/information about any concealment, mis-declaration,
etc. The examination norms in respect of free shipping bills does not
distinguish between a containers, which have come under self sealing by the
manufacturer/exporter or which have been stuffed/ sealed by jurisdictional
Central Excise officers.
3. In view of the above, it has been decided that henceforth in case of exports
under free Shipping Bill, i.e., Shipping Bills wherein no export benefits are
being sought, the manufacturer-exporter shall mandatorily resort to self-sealing
of containers. The central excise officers shall not attend to the request of
stuffing and sealing of export containers in their presence, in case the exports
are under free shipping bills. Further, with a view to ensure safety and
security of the export consignment, all such containers should be sealed with
tamper proof one time bottle seals as stipulated vide Board's Circular No.
01/2006-Cus. dated 02.01.2006.
4. Board's circular No. 736/52/2003-CX dated 11.08.2003 stands modified to the
5. The field formations as well as trade and industry may be suitably informed.
6. Hindi version will follow.
Under Secretary to the Government of India
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