Export to nepal

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

03 September 2012 We have a manufacturing unit in Uttarakhand, and availing notification 50/2003 dated 10.1.2003 and exempted from excise duty for 10 years.
We are exporting goods to Nepal and we are unregistered in excise.

Please suggest me the procedure.

RAMESH KUMAR VERMA

RAMESH KUMAR VERMA (Expert)
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04 September 2012 link is available:

https://www.caclubindia.com/experts/export-to-nepal-1084249.asp#.UEW-VKA-1tg

regards,

Querist : Anonymous

Querist : Anonymous (Querist)

05 September 2012 Should we have need to file ARE-1 in said case?

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Asha Kanta Sharma

Asha Kanta Sharma

(Expert)
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24 July 2024 If your manufacturing unit in Uttarakhand is availing exemption from excise duty under Notification 50/2003 dated 10.1.2003, and you are exporting goods to Nepal, here’s the procedure you should follow:

### Procedure for Exporting Goods to Nepal from Uttarakhand

1. **Excise Duty Exemption**:
- Since your manufacturing unit is availing exemption from excise duty under Notification 50/2003, you are not required to pay excise duty on the goods manufactured.
- **No Need for ARE-1**: Since you are unregistered under excise (Central Excise Registration), you do not need to file an ARE-1 (Application for Removal of Excisable Goods for Export). ARE-1 is typically required for excise registered units to claim exemption on goods meant for export.

2. **Documentation**:
- **Invoice**: Prepare a commercial invoice detailing the goods being exported to Nepal. Include all necessary details such as description of goods, quantity, value, and destination (Nepal).
- **Packing List**: Provide a packing list that accurately describes the contents of each package being exported.
- **Shipping Bill**: Prepare a shipping bill as per customs requirements. This document is crucial for customs clearance and should accurately reflect the goods being exported to Nepal.

3. **Customs Clearance**:
- Ensure that all export documentation, including the invoice, packing list, and shipping bill, is submitted to the customs authorities at the port of export (in this case, likely a land customs station since you are exporting to Nepal).

4. **Other Considerations**:
- **GST**: Verify if GST (Goods and Services Tax) is applicable on the export of goods to Nepal. In general, exports are zero-rated under GST, meaning no GST is charged on exports.
- **Export Declaration**: Depending on the value and type of goods being exported, you may need to file an export declaration with customs.

### Conclusion

Since your manufacturing unit is exempt from excise duty under Notification 50/2003 and you are unregistered under excise, you do not need to file an ARE-1 for exporting goods to Nepal. Focus on preparing accurate export documentation such as the commercial invoice, packing list, and shipping bill to facilitate customs clearance at the border. It's advisable to consult with a customs clearance agent or a tax consultant to ensure compliance with all applicable regulations and to streamline the export process to Nepal.