|
Government of India
Ministry of Finance
Department of Revenue
(Central Board of Indirect Taxes and Customs)
*****
Circular No. 13/2018-Customs
Room No. 227-B, North Block,
New Delhi dated 30th May, 2018
To,
All Principal Chief Commissioner/Chief Commissioner of Customs/ Customs & Central Tax/Customs (Preventive)
All Principal Commissioner/Commissioner of Customs/ Customs & Central Tax/ Customs (Preventive)
Subject: Revised instruction for stuffing and sealing of reefer containers- reg.
Sir/ Madam,
I am directed to refer to the procedure for introducing and implementing electronic
sealing for containers by exporters under self-sealing procedure prescribed vide Board’s
Circular
No. 26/2017-Customs dated 1.7.2017 and
Circular No. 36/2017-Cus. dated 28.8.2017.
2. Representations have been received from trade associations, exporters, DGFT, field
formations etc. regarding opening of e-sealed reefer containers at the Ports/ICDs for examination.
They have mentioned that in case of perishable items exported through reefer containers, the
maintenance of temperature is of utmost importance. In the current scenario where the factory
stuffed containers are being e-sealed by exporters themselves, sometimes due to selection by risk
management system, these reefer containers are being picked up for examination at Customs
ports/ICDs. Since at present, all Ports/ICDs are not having sterile, temperature controlled
examination facilities, so they have to incur transportation costs etc to take them to nearest cold
storage facility for examination. It not only adds to transaction cost but also affects timely export
of these perishable reefer containers.
3. The matter has been examined in the Board. The shift from erstwhile supervised factory
stuffing to self-sealing was to facilitate easy movement of export containers and to secure against
tampering enroute by use of one-time e-seals. As all Ports/ICDs may not have sterile, temperature
controlled examination facilities, therefore, selection of reefer containers for examination might
lead to contamination or spoilage. In order to address these issues, Board has decided to allow
factory stuffing and sealing of reefer containers with perishable/ temperature sensitive export
goods in the presence of Customs officials
4. The above procedure shall be implemented as under:
(i) The exporter would give application to the jurisdictional Customs Commissioner for
availing supervised stuffing along with the list of export goods.
(ii) In case the jurisdictional Commissioner of Customs is satisfied that the export goods are
sensitive to temperature and there are no sterile, temperature controlled examination
facilities at the port of export, then he shall permit supervised stuffing and sealing in
respect of such export goods. Permission once granted shall not be withdrawn unless any
non-compliance to law, rules or regulations is noticed. The details of exporters who have
been permitted such a facility along with the indicative list of export goods shall be sent
to RMCC and the port of export by the jurisdictional Commissioner.
(iii) The request for supervised stuffing of reefer containers shall be given by the exporter at
least 24 hours prior to stuffing to the concerned Customs office indicating the nature of
the temperature sensitive goods. The jurisdictional Commissioner of Customs shall
depute officers to supervise examination, stuffing and sealing of the reefer containers.
(iv) The officers deputed for supervised stuffing would ensure that the reefer containers are
stuffed with only such export goods as are sensitive to temperature and in accordance
with the details of the export goods list furnished by the exporter. The containers would
be sealed with RFID e-seals procured by the exporters and the data as required shall be
uploaded by exporter as per the already prescribed procedure.
(v) RMCC may take necessary steps to ensure that the reefer containers which have been
sealed under the supervision of the officers are not subjected to examination at the port
of export.
(vi) The jurisdictional Commissionerate shall inform the said container details exporter wise
to RMCC on monthly basis. RMCC, in turn, shall verify the details with the facilitation
provided to the respective exporters in respect of the said reefer containers and inform
the jurisdictional Commissionerate in case of any discrepancy. The jurisdictional
Commissioner of Customs shall, in the case of discrepancy, review the permission for
supervised stuffing and sealing.
5. The above procedure prescribed in this circular shall be observed only at the request of
the exporter in respect of reefer cargo. In other cases, the existing self-sealing procedure with
RFID e-seals would continue. MOT charges wherever applicable shall be paid at the prescribed
rates.
6. In respect of other types of sensitive cargo which may deteriorate or get contaminated
etc. upon opening of the containers, the Commissioner of Customs at the port may exercise
suitable discretion for valid reasons to override the RMS instructions. However, while doing so,
he/ she shall inform the RMCC of instances of overriding the instructions and reasons thereof.
7. All the field formations are directed to make adequate arrangements for deputing CBIC
officials for supervising factory stuffing & E-sealing of reefer containers carrying export goods.
8. Notwithstanding the above relaxation, the reefer container (s) may be selected for
scanning/ examination on specific information / intelligence or occasional random basis or where
it has come to notice that the RFID seal has been tampered with after being sealed in the presence
of the Customs officer.
9. Difficulties, if any, may be brought to the notice of the Board. Hindi version follows
F. No: 450/08/2015-Director (Customs)
Yours faithfully,
(Zubair Riaz)
Director(Customs)
|