Wait...
Search Global Export Import Trade Data
Recent Searches: No Recent Searches

Date: 08-10-2018
Notification No: Instruction No. 16/2018 – Customs
Issuing Authority: Indian Customs  
Type: Instruction
File No: F.No. 528/21/2018-STO (TU)
Subject: Classification of e-seals -reg

Government of India
Ministry of Finance
Department of Revenue
(Central Board of Indirect Taxes 86 Customs)
(Tariff Unit)

Instruction No. 16/2018 – Customs

North Block, New Delhi
Dated 08.10.2018

To,
All Principal Chief Commissioners/Chief Commissioners of Customs/Customs (Preventive)
All Principal Chief Commissioners/Chief Commissioners of Customs and GST
All Principal Commissioners/Commissioners /Customs (Preventive)

Subject: Classification of e-seals – reg

Madam/Sir,

It has been brought to the attention of the Board that the RFID e-seals for sealing of containers are being classified variably at different locations.

2. The issue of classification of RFID seals was referred to the Board and it has been examined with respect to the functionality, SAFE framework standards provided by WCO regarding various kinds of seals (including e-seals) and the HSN Explanatory Notes.

3. According to the current ISO 181852 definition, an e-seal is a “Read-only, non-reusable freight container seal conforming to the high security seal defined in ISO/PAS 17712(standard for mechanical seals) and conforming to ISO 18185 or revision thereof that electronically evidences tampering or intrusion through the container door”.

4. It is amply clear from the above that electronic seals are seals only but with electronic add on (RFID) to detect security breach. Therefore, e-seals merit classification under the Heading 8309 which covers- Stoppers, caps and lids (including crown corks, screw caps and pouring stoppers), capsules for bottles, threaded bungs, bung covers, seals and other packing accessories, of base metal. As seals are specifically mentioned there, e-seals warrant classification under the tariff item 8309 90 30.

5. All assessment are to be done accordingly.

6. Difficulties, if any, in the implementation, should be brought to the notice of the Board.

F.No. 528/21/2018-STO (TU)

Yours faithfully
(Anurima harma)
OSD (TU)

       

Get Sample Now

Which service(s) are you interested in?
 Export Data
 Import Data
 Both
 Buyers
 Suppliers
 Both
OR
 Exim Help
+


What is New?

Date: 28-04-2025
Notification No. 24/2025-Customs
Seeks to amend List 34A and 34B of the Notification No. 50/2017-Customs dated 30.06.2017

Date: 23-04-2025
Notification No. 28/2025-CUSTOMS (N.T.)
Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver- Reg.

Date: 17-04-2025
Notification No. 26/2025 – Customs (N.T.)
Amendment to Notification No. 77/2023-Customs (N.T.) dated 20.10.2023 - Revision of rate of duty drawback of Gold jewellery and silver jewellery/articles

Date: 15-04-2025
Notification No. 24/2025-CUSTOMS (N.T.)
Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver- Reg.

Date: 08-04-2025
Notification No. 23/2025-CUSTOMS (N.T.)
Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver- Reg

Date: 04-04-2025
NOTIFICATION No. 23/2025-Customs
Seeks to amend entry 515C of notification 50/2017-Customs

Date: 28-03-2025
Notification No. 17/2025-CUSTOMS (N.T.)
Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver- Reg.

Date: 27-03-2025
NOTIFICATION No. 11/2025–Central Tax
Seeks to notify Central Goods and Services Tax (Second Amendment) Rules 2025

Date: 13-03-2025
Notification No. 13/2025-CUSTOMS (N.T.)
Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver

Date: 13-03-2025
Notification No. 10/2025 – Central Tax
Seeks to amend notification No. 02/2017-Central Tax.



Exim Guru Copyright © 1999-2025 Exim Guru. All Rights Reserved.
The information presented on the site is believed to be accurate. However, InfodriveIndia takes no legal responsibilities for the validity of the information.
Please read our Terms of Use and Privacy Policy before you use this Export Import Data Directory.

EximGuru.com

C/o InfodriveIndia Pvt Ltd
F-19, Pocket F, Okhla Phase-I
Okhla Industrial Area
New Delhi - 110020, India
Phone : 011 - 40703001