27 August 2013
In the case when export takes place from the factory of warehouse, the distribution of ARE.1
1. The merchant exporter have to execute the general bond with the Jurisdictional AC/DC and issue the CT-1 Certificate In the name of the manufacturer exporter
2. The merchant exporter has to send the ARE-1 duly signed by him addressing to the Manufactuere Exporter's Jurisdictional AC.
3. After receipt of the CT-1 and the ARE-1, the manufacturer exproter can clear the goods without payment of duty by quoting the CT-1 reference No on Excise Invoice and ARE-1 counter signed by by the Manufacturer Exporter.