Logistics Sub-Sector Land Transportation

Export General Manifest (EGM) 
•
Shipping lines/agents mandatorily need to furnish the export general manifests, shipping bill 
wise, to customs electronically within a maximum of 7 days from the date of sailing of the 
vessel. 
•
Besides, lodging the EGM electronically the shipping lines require to continue to report 
manual EGMs along with the exporter copy of the shipping bills according to the current 
practice in the export department. The manual EGMs have to be entered in the register at the 
export department, and the shipping lines may obtain acknowledgements showing the date 
and time at which the EGMs were received by the export department. 
•
The above mentioned procedure is the general procedure for export under EDI Systems. 
However, there are special procedures for specified scheme. The details of these special 
procedures can be obtained public notice/standing orders issued by the respective 
Commissionerates. 

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Land Transportation - 
Associate 
Container Sealing Procedure 
 
Fig. 10.3.1 Maersk RFID E-Seal
The supervised factory stuffing by the superintendent of Excise/GST office is done away, and assessee 
is entitled to self-sealing procedure w.e.f., 1.10.17.
•
The export units, which are not having self-sealing permission in the past, shall inform the 
details of premises from where the container stuffing to be carried out to the local jurisdiction 
custom officer or appraiser of customs at least 15 days before the first planned movement of 
consignment from his premise.
•
The exporter should be registered under GST and should be filing GSTR1 and GSTR2.
•
In case of a Non-registered GST registrant, the export goods should be brought to the 
container freight station/inland container depot for the purpose of stuffing and sealing the 
container.
•
Status holders recognized by DGFT with a valid status holder certificate are allowed to export 
goods under self-sealing even though he is not registered under GST 
•
The custom officer of that jurisdiction or inspector of customs shall visit the premises from 
where the export goods will be stuffed and sealed for export.
•
After inspecting the premises with regard to the viability of stuffing of container in the 
premises, he submits the report to the jurisdictional deputy commissioner of customs or as 
the case may be to the asst. comm. of customs not later than 48 hours. 
•
The jurisdictional deputy commissioner of customs or as the case may be the asst. 
commissioner of customs shall forward the proposal, in this regard to the principal 
commissioner/commissioner of customs who would in turn grant permission for self-sealing 
at the approved premises.
•
Once the permission is granted, the exporters shall furnish only an indication to the 
jurisdictional superintendent or customs every time self-sealing is carried out at authorized 
premises, description of export goods and whether or not any incentive is being claimed.
•
If the report is unfavourable, the exporter shall bring the goods to the container freight 
station/inland container depot/port for sealing purpose.

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