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Circular No. 892 /12/ 2009-CX

F. No. 209/19/2008-CX-6
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs

New Delhi dated the 23rd July, 2009

Subject:- Export of non-excisable goods under self-sealing and self-certification-reg.

Representations have been received from exporters of non-excisable goods (agricultural products) requesting to extend the facility of self-sealing and self-certification to non-excisable agricultural products. They have requested that this facility would enable them to meet export requirements of the products which expire within a few weeks.

2. The matter has been examined by the Board. It is seen that Circular No. 31/2002-Cus dated 07/06/2002 had clarified that the exporters can avail of the facility of removal of export goods from the factories on the basis of self-certification and self-sealing, but these shall be examined at the port of export on the basis of examination norms prescribed under Circular No.6/2002-Cus., dated 23.1.2002. Accordingly, in respect of exports under Free Shipping Bills i.e., where there is no export incentive claimed, there will be no opening/examination of containers done at the port of export except where there is intelligence or information about any mis-declaration, concealment etc. Accordingly, the facility of self-sealing/self-certification is hereby extended for export of non-excisable agricultural products, subject to the condition that these shall be examined at the port of export, as per the norms prescribed under circular no. 6/2002-Customs dated 23.1.2002 as amended.

3. Trade & industry as well as field formations may please be informed suitably.

4. Hindi version will follow.

Yours faithfully,

(Ved Prakash Singh)
Under Secretary to the Government of India

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GST India Solution is an effort of firm of professionals who welcome implementation of GST. This is an interactiveplatformthat aspires to disseminate right knowledge to professionals, practitioners and public at large. This platform has beenfloatedbya firm of Chartered Accountants relentlessly working in field of direct and indirect taxes since early 1985.

Goods & Service Tax

Our core competence is statutory compliance, advisory, corporate tax planning and appellate matters of direct and indirect taxesandcorporate training sessions on GST.

The senior partner of the firm has to his credit several professional publications viz., Delhi Sales Tax Right to Use Goods Act, Delhi VAT, Maharashtra VAT, West Bengal VAT, Haryana VAT published by Taxmann. Madhya Pradesh VAT and Chhattisgarh VAT were published by Suvidha Law House, Bhopal. He has also addressed seminars on indirect taxes organized by professional bodies like ICAI, IMA, NIFM etc. and has also contributed articles on subjects of pro. . . . .