CENTRAL EXCISE CLEARANCE PROCEDURES for Export in India Part 1
Thursday, October 27, 2016     Category : Export India

 


The information provided here is part of Online export import training guide 


Procedure for Central Excise Clearance Under Export Part 1

 

 

CENTRAL EXCISE CLEARANCE PROCEDURES for Export in India Part 1 copyCentral excise clearance is one of the procedures under exports and Imports in India. In this article, you will learn the procedures and formalities of central excise clearance under Export. Since export central excise clearance procedures and formalities may get amended time to time, you can update the rules and regulations of central excise in terms of export movement of goods.

 

Here we can discuss about various methods of central excise clearance procedures and formalities under export of goods.

 

 

Central Excise Clearance procedures Under Claim of Rebate (Without Examination)

Under this method, exporter pays excise duty and clears the goods on his own, without examination by the Central Excise Officer.

 

Application to Excise Authorities: The exporters are allowed to remove the goods for export, on their own, without getting the goods examined by the Central Excise officers. The application form – ARE-1 in such cases would be prepared in sixtuplicate, giving all particulars and declarations, after removal of goods. The exporter shall submit triplicate, quadruplicate, and sixtuplicate copies of ARE-1 to the Superintendent of Central Excise having jurisdiction over the factory or the warehouse, within twenty four hours of the removal of the consignment. He would retain the original and duplicate copies for presenting along with the consignment to the Customs Officer at the point of export.

 

 

Examination by the Central Excise:

 

The jurisdiction Superintendent of Central Excise shall examine the information contained in ARE-1 and verify the facts of payment of duty and other certificates/ declarations made by the exporter. After he is satisfied that the information contained in the ARE-1 is true, he will sign at appropriate places in the four copies of ARE-1 as under.

(i) Triplicate: to the rebate sanctioning authority viz. Maritime Collector of Central Excise or the Assistant Commissioner of the Central Excise as declared by the exporter on the ARE-1. This copy, on the request of exporter, may be sealed and handed over to the exporter / his authorized agent for presenting to the rebate sanctioning authority.

(ii) Quadruplicate: To the Chief Accounts Officer in the Commissionerate Headquarters.

(iii) Quintuplicate: Office copy to be retained by the Central Excise Officer.

(iv) SIXT plicate: To be given to the exporter.

 

Examination by Customs Authorities:

 

In this case, the customs authorities would invariably examine the goods, as excise authorities have not examined goods. The rest of the procedure is the same detailed in the earlier procedure for Central Excise clearance under Claim of Rebate (WITH EXAMINATION).

 

Procedure for Excise Clearance under Bond / Letter Undertaking

The procedure under this rule is similar to the one under claim for rebate. This is governed under Rule 13.

Under this rule, there is no PLA(personal Ledger Account) as no duty is paid. Instead of payment of duty, the manufacturer exporter executes bond/letter of undertaking to the amount equivalent to the excise duty. Bond can be executed with surety or without surety. Such a bond is to be supported by the bank guarantee to protect financial interests of excise department. Exporters of the following categories are allowed to execute bond with surety and do not have to furnish any bank guarantee or cash security.

Super Star Trading House

Star Trading House

Trading House

Export House

Registered Exporters (Registered with relevant Export Promotion Council)

Manufacturers registered with Central Excise Department.

 

Letter of Under taking by Manufacture- Exporter

 

Manufacturer-Exporter is neither needed to pay excise duty nor file the excise Bond.

Manufacturer-Exporter can obtain clearance of export shipment by producing Letter of Undertaking. This is a great concession to the manufacturer who directly exports the goods.  Contd….. Part 2  Click here to read CENTRAL EXERCISE CLEARANCE PROCEDURES for Export in India – Part 2

 

Also read How does CENVAT Credit work?    Central excise clearance  options   CENTRAL EXERCISE CLEARANCE PROCEDURES for Export in India – Part 2     Procedure for Central Excise Clearance Under Claim of Rebate 


Have you satisfied with this article about central excise clearance procedures and formalities under export in India?

 

Do you wish to express your thoughts and experience in handling procedures under central excise clearance for Export/Import?

 

Share your experience in the field of Central Excise Clearance procedures and formalities under Export/Import.

Continue reading Part 2 of this article - CENTRAL EXERCISE CLEARANCE PROCEDURES for Export in India – Part 2

Write below your thoughts about this article – Central Excise Clearance procedures and formalities under Export in India. CENTRAL EXERCISE CLEARANCE PROCEDURES for Export in India – Part 2

 

 


The above information is a part of Import Export course online


 

Procedure for Central Excise Clearance Under Claim of Rebate

 

2 CENTRAL EXCISE CLEARANCE OPTIONS for Exports in India

 

CENTRAL EXCISE CLEARANCE PROCEDURES for Export in India Part 1

 

CENTRAL EXCISE CLEARANCE PROCEDURES for Export in India Part 2

 

Terms used in central excise such as Additional Customs Duty ,Average Daily Traffic,Automated Highway Systems etc

 

Terms used in central excise such as Ferry Boat,Forecasting,Federal Fiscal Year,Federal Register etc.

 

Terms used in central excise such as Parks Master Plan,Program of Projects,Personal Property,Procurement,Rural Areas



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2 CENTRAL EXCISE CLEARANCE OPTIONS for Exports in India
 Procedure for Central Excise Clearance Under Claim of Rebate
 How many of you know the meaning of Exports and Imports in India?
 Export Under Claim of Rebate of Duty
 OBJECTIVES OF CUSTOMS CONTROL for EXPORT GOODS
 How to get RCMC from Export Promotion Councils
 The role of CBEC - Central Board of Excise and Customs in India
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What are the risks and solutions in Export Business?
Click here to know India Trade Classification(ITC)
Service Tax - Click here to read complete notification under Budget 2014
What is Bank post shipment credit to exporters?
Types of export containers
Measurement of export containers
Export Import Policy of India 2015-20
MEIS, Merchandise Exports from India Scheme
SEIS, Service Exports from India Scheme
Merge your Commercial Invoice and Packing List for all your future exports
Export procedures and documentation

 



Comments

 
david jeffrey Says :
Friday, November 01, 2013
Great article and thank you for such valuable information. Correct implementation of import export procedures helps businesses in gaining a competitive edge, scale new markets with ease, improved returns on investments etc. One may take guidance from experts such as Global4PL in order to avoid costly trade compliance penalties.
Sujatha Moorthy Says :
Saturday, November 30, 2013
Useful information. However, one clarification sought is, whether it is true that for SSI units, the current exemption limit is upto Rs. 150 lacs. Kindly confirm. Also, what if the turnover is just Rs.2 to 3 lacs above the exempted limits and its liabilities and repurcussions if registration not applied for.
Narender Arora Says :
Monday, February 03, 2014
Great, thanks Sir for sharing such information free of cost, really useful
Surendran Kollerath Says :
Saturday, March 08, 2014
Hi Sujatha Moorthy, Exemption limit under SSI units may vary time to time. You may contact concerned government authorities to get accurate information.
K, RAMAJAYAM Says :
Monday, October 27, 2014
Dear Sir, We need Submission of A.R.E.1 Copy to The Superintend office covering letter formet Thanks & Regards K. RAMAJAYAM
Rajesh M Says :
Monday, November 03, 2014
Dear Sir Please inform us the procedure of export clearance without ARE1 as we are not registered with Excise department. Thanks
Pradeep Says :
Wednesday, February 11, 2015
Hello sir, im pradeep from Puducherry. I'm one of your follower on howtoexportimport.com. I have a question sir. Does TIN number is necessary for a exporter? I'm a merchant exporter. I'm totally confused with it. Wait for your reply sir.
Sunil Pandya Says :
Thursday, May 28, 2015
Garment exporter while exporting do not export their own brand, they fix importer's at europe's and USA Brand Label, they take job work from another unit, what is the excise procedure for them?
harshit jain Says :
Monday, July 06, 2015
I am working as a research associate with one of the best automotive components manufacturing company of India. My client is looking for investment opportunities in Russia and is interested in exporting manufactured goods from India. how one can export in Russia and what are the barriers we can face. It will be very helpful if you can provide me detailed information on this matter.
Murugan Naikar Says :
Wednesday, July 08, 2015
I wanted to start the pulses exports, I wanted to know what all registration is must and get the certificate for clearance
mukesh Says :
Tuesday, July 14, 2015
Hi i want to ask that in case if i purchase raw material and having some process on it and convert it to in other form by some converter.and it quantity is change.and i am taking service from some one else.so should i need to give bill for service at export time. for example i purchase paper reel for produce paper napkin and i give it to converter 9 ton for convert.and it give me back 8.5 ton with finished good product.i mean paper napkin. should i give bill for service?At the time of export and submit to custom clearance agent? Here i taking benefit of excise and cst and i also what to claim for draw back.
RAMESH KUMAR VERMA Says :
Friday, October 02, 2015
Sir, Please let me know that if used capital goods engaged in manufacturing for years say more than 10 years are now going to be exported to except Bhutan and Nepal through merchant exporter. Cenvat credit on these capital goods were availed by the assessee. Which excise form & bond will be needed for duty free export ?
anuj jain Says :
Tuesday, October 13, 2015
Hii sir, I am interested in export business . Can u please guide me the relevant products for exporting to Russia and nearby countries
SWATI Says :
Friday, November 20, 2015
Hello,Please guide me with the procedure to export goods to india as a merchant exporter..That means a company from One country purchasing goods from Manufacturer from other country n exporting the good to India . Thanks in advance .
nilesh Says :
Monday, November 23, 2015
Respected sir, Good Afternoon!! we are manufacturer and trading activity, if i want to export trading material. do i need to make ARE-1 for that. if no then please provide a notification for the same. we wait for your reply. Regards, Nilesh Patel
Bava Mohamed Ali Says :
Saturday, June 11, 2016
Sir I am a merchant exporter in Kerala and need purchase excise duty payable item from Kolkata in this regarding where I am get CT1 and ARE 1 and bond etc
Rohan Garg Says :
Wednesday, August 10, 2016
We have been following your portal "Howtoexportimport.com" and we have found it very helpful for understanding the complexities of Import Export. We thank you for this knowledge sharing initiative. We are starting a new partnership firm Craft Connection which will be exporting wooden and metal handicrafts to Amazon warehouses USA. We are sending Our first consignment by UPS Air Courier Service & Amazon will be the ultimate consignee for our shipment but we have some doubts on IOR (Importer of record). Amazon don't act as an IOR. So this leaves us to either hire a US Customs Broker or act as IOR by ourselves. Also, we have a partner in US who has a Social Security Number. Kindly help us with below queries in this reference: 1. What will be better case for IOR: US Customs broker or we as foreign Importer? 2. Can we also make our US partner as IOR (Note that he is not officially a partner under partnership deed registration here in India)? 3. What procedural requirements are there to become an IOR in US? 4. Do we also require Import License or Import Number in US? 5. Do we require a Customs Bond (and of what cost) to be an IOR?
Praveen Says :
Wednesday, August 10, 2016
I am praveen located in coimbatore. Very much interested in export import business. Need some guide from where i have start the step. I haven't done any exports - interested in export-imports very much. Neeed your help and guide to proceed further.
Dizeeta Gudhka Says :
Thursday, August 11, 2016
I want to order nootropics like Aniracetam, Noopept and Alpha GPC from USA for my personal use. I stay in Mumbai, Maharashtra, India and the Problem is those nootropics are not legal in India.For legality reasons they do not hide or relabel products. How can I get in India? Can you shed some light on this matter? And even there are no one in USA that resend me by discreet packing as a Gift.Please Suggest Solution.
: Sam Joel Says :
Friday, August 12, 2016
My heart full thanks to you sir for your wonderful service. It was so good that we could learn about export import easily with free of cost, while many are making all the way to earn money, you are doing this as service. Sir if you could give us some sample letters, how to write letter to write customs officers for their quieris. For example, technical write up letter, Amendment related, enhancement and some important letter format and sample letters, this would be very useful to us.
Alpesh Patel Says :
Wednesday, August 17, 2016
I am Alpesh Patel from Gujarat. I really say thank to you for your good work. I got some knowledge of export process from your website. i want to learn practically of export process but nobody will give me chance of their enterprise. I hope you will reply me as soon as possible.
Kisansinh Raulji Says :
Monday, September 19, 2016
I am Kisansinh Raulji from Vadodara, Gujarat, take Dealer registration from Central Excise, trading item procure from Import and Domestic, i get order export order from UAE, please give me procedure for export of treading item. please give me reply as early as possible.
 

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