Circular No.ES/ 247 / 2018-19 10th October, 2018
To: Members of the Council
We would like to inform you that CBIC has issued Instruction No. 16/2018- Customs dated 8th October, 2018 classifying e-seals under Heading 8309.
It has been noticed by the Board that the RFID e-seals for sealing of containers are being classified variably at different locations.
Hence, Board has examined the issue of classification of RFID seals with respect to the functionality, SAFE framework standards provided by the World Customs Organization (WCO) regarding various kinds of seals (including e-seals) and the HSN Explanatory Notes.
ISO 181852 defines e-seal as “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”.
In view of the above, CBIC has clarified the following-
Members may kindly make a note of the above.