Export under rebate claim

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shivkumar (Querist)
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24 November 2010 Kindly guide detailed procedure of Rebate claim. What kind of rebate do excise gives us whether it is export incentive or its the duty paid in cash at time of removal of export consignment refunded to us. Whether cenvat credit is refunded in this way what exactly is rebate claim kindly help

RAMESH KUMAR VERMA

RAMESH KUMAR VERMA (Expert)
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24 November 2010 please u can go to the following link:-

http://www.eximkey.com/contents/showpage1.asp?pageid=9180

vardan sharma

vardan sharma (Expert)
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24 November 2010 Export, warehousing & Miscellaneous Provisions
In the present modern world the economy of a country is recognised by the foreign currency reserve. In late eighties the foreign reserve of country came down to 7 days reserve but come the Rao-manmohan model the scene got changed it was observed that earning foreign currency is word of the day.
In advent of this central govt has equipped itself with different tools one of which is enhancing the export earning. Some efforts are discussed hereinbelow.

EXPORT

Export under rebate of duty
Export under bond

Rebate on input Rebate of final product
Rule 18. Rebate of duty.-
Authority Central govt.
Rebate on excisable goods or
duty paid on materials used in the manufacture
Conditions That the excisable goods shall be exported after payment of duty,
 directly from a factory or
 warehouse,
Other requirements The excisable goods shall be exported within six months from the date on which they were cleared from the factory of manufacture or warehouse or
Within such extended period as the Commissioner of Central Excise may in any particular case allow;
The excisable goods supplied as ship’s stores for consumption on board a vessel bound for any foreign port are in such quantities as the Commissioner of Customs at
the port of shipment may consider reasonable;
The market price of the excisable goods at the time of exportation is not less than the amount of rebate of duty claimed;
The amount of rebate of duty admissible is not less than Rs.500
The rebate of duty paid on those excisable goods, export of which is prohibited under any law for the time being in force, shall not be made.
Procedures:-
Sealing Self seal
The exporters who export the goods directly from the factory or warehouse can exercise the option for excise seal or self sealing at the place of dispatch.
The merchant-exporters other than those procuring the goods directly from the factory or warehouse shall export the goods sealed at the place of dispatch by a Central Excise Officer;
Alternatively the officer after being satisfied about the truth and accuracy of declaration made by exporter may seal the container.
ARE-I The exporter shall present the goods along with four copies of application in the Form ARE-I Superintendent or Inspector;
The said Superintendent or Inspector shall verify the identity of goods and duty and seal each package or the container;
Distribution of copies
Distribution of copies The Superintendent or Inspector shall return the original and duplicate copies of application to the exporter;
The triplicate copy of application shall be -
a) sent to rebate officer or
b) sent to the Excise Rebate Audit Section at the place of export in case rebate is to be claimed by electronic declaration on EDI system of Customs;
The exporter may prepare quadruplicate copy of application for claiming any other export incentive. This copy shall be dealt in the same manner as the original copy of application;
Where goods are not exported directly from the factory of manufacture or warehouse, the triplicate copy of application shall be sent by the Superintendent having jurisdiction over the factory of manufacture;
Self-sealing
Where the exporter desires self-sealing and self-certification for removal of goods
The owner, the working partner, the Managing Director or the Company Secretary, of the manufacturing unit of the goods or a person duly authorized shall certify on all the copies of the application, and shall send the original and duplicate copies of the application along with the goods at the place of export, and shall send the triplicate and quadruplicate copies to the Superintendent or Inspector within twenty four hours of removal of the goods;
In case of self-sealing, the said Superintendent or Inspector shall, after verifying the particulars and endorsing the correctness -
a) send to the rebate officer, or
b) send to the Excise Rebate Audit Section at the place of export in case rebate is to be claimed by electronic declaration on EDI system of Customs;
At customs On arrival at the place of export, the goods shall be presented together with original, duplicate and quadruplicate (optional) copies of the application to the Commissioner of customs.
The Proper Officer of Customs shall examine the consignments and allow export thereof and certify on the copies citing the shipping bill number and date and other particulars of export:
The officer of customs shall return the original and quadruplicate (optional copy for exporter) copies of application to the exporter and forward the duplicate copy to the rebate officer, except EDI rebate
The exporter shall use the quadruplicate copy or the purposes of claiming any other export incentive.
Presentation of claim for rebate:- (i) Claim of the rebate shall be lodged along with original copy of the ARE 1 to AC/DC the Maritime Commissioner;
(ii) The AC/DC shall compare the duplicate copy of ARE 1 with the original copy received from the exporter and with the triplicate copy and if satisfied that the claim is in order, he shall sanction the rebate either in whole or in part.
Claim of rebate by EDI An exporter may enter the requisite information in the shipping bill filed at such place of export, for claiming rebate by electronic declaration on EDI system of Customs. The claim may be sanctioned and disbursed by the Ac/DC of Customs if found in order.
Cancellation of documents:- If the excisable goods are not exported, the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise shall cancel the export documents.
Export to Nepal & Bhutan
Conditions that rebate shall not, exceed the aggregate of the duty of Customs levied by His Majesty's Government of Nepal;
 that the excisable goods shall be exported after payment of duty;
 the excisable goods shall be exported within six months from the date on which they were cleared for export
when the goods are exported by land, the export shall take place through SPECFIED LCSs ONLY
Procedure relating to removal of goods: -
ARE1 in quadruplicate, shall be presented to the jurisdictional Superintendent or Inspector of Central Excise along with the export goods;
 the said officer shall verify the packages and the goods and if found in order, he shall deliver the goods, after sealing it, to the exporter or his agent the original copy of the invoice, duly completed and registered;
 the duplicate and triplicate copies of the invoice shall be put in a cover and sealed and handed over to the exporter or his agent by the Central Excise Officer and
 the quadruplicate copy of the invoice shall be retained by the Central Excise Officer;
Procedure at the LCS: –
the exporter or his agent shall present the goods to the officer of customs in-charge of the LCS along with the original copy of invoice and the sealed cover containing duplicate and triplicate copies;
where the contents of all the copies of invoice tally and the packages, goods or containers, the officer of customs in charge of the LCS shall make necessary entries in the register maintained at the LCS and allow the goods to cross into the territory of Nepal
He shall also certify accordingly on each of the three copies of the invoice and simultaneously indicate the running serial number in red ink prominently visible and encircled against item 3 on all the three copies of the invoice and he may, to satisfy himself as to the identity of the packages, goods or containers from the particulars shown on the invoice, open container or packages and examine the goods, especially where the seals are broken;
The officer of customs, may, then, deliver the original copy of the invoice duly endorsed to the exporter or his agent along with the goods for presentation to the Nepalese Customs Officer. He shall also send directly the duplicate and triplicate copies of the invoice to the Nepalese Customs Officer in-charge of the check post through which the goods are to be imported into Nepal;
The goods shall, then, be produced before the Nepalese Customs Officer at the corresponding border check post along with the original copy of the invoice and the Nepalese Customs Officer, shall deal with the original copy as directed by His Majesty's Government of Nepal and return the duplicate copy, after endorsing his certificate of receipt of goods in Nepal directly to the officer of customs in-charge of the LCS; and the officer of customs in charge of the LCS shall forward the duplicate copy to the Deputy Director of Inspection, Customs and Central Excise, Nepal Refund Wing for this purpose, the said officer of customs in charge of the LCS shall keep a note of the return of duplicate copies from the Nepalese Customs Officer and remind the exporter for such copies as have not been received.
Procedure by the DG of Inspection, (Nepal Refund Wing), New Delhi: –
The Directorate General of Inspection, Customs and Central Excise (Nepal Refund Wing), New Delhi [hereinafter referred to as "the Directorate"] shall maintain separate registers for each Indian Border Customs Check Post;
The duplicate invoice shall be entered in the respective registers showing the running serial number in the recapitulation statement register prescribed for the purpose;
At the end of every month he shall calculate the amount of rebate due in respect of all certificates of exports received during that month and shall prepare a consolidated statement to arrive at the amount of rebate due to His Majesty's Government of Nepal;
 one copy of the recapitulation statement shall be forwarded to the CCEx for verifying the payment of rebate to Nepal Government and for issue of a post audit certificate.
 where any over payment is noticed the fact should be brought to the notice of the Directorate for making necessary adjustment;
 one copy of the recapitulation statement shall be forwarded to His Majesty's Government of Nepal;
 one copy of the recapitulation statement shall remain as office copy with the Directorate;
After receiving the recapitulation statement, the Commissioner shall get a verification done that the concerned factories have actually paid the duty of excise against which the rebate is to be given and shall furnish a certificate to the Directorate to the effect that all the concerned factories have paid the amounts of duty as indicated in the recapitulation statement; and
In case the Directorate does not receive the duplicate copy of the invoice from the officer of customs in-charge of the Indian LCS and the triplicate copy is not received by the Nepal Government, necessary check shall be made with the officer of customs in-charge of the LCS concerned as to the whereabouts of the particular invoice.
Rule 19. Export without payment of duty. (under Bond)
Any excisable goods may be exported without payment of duty from a factory of the producer or the manufacturer or the warehouse or any other premises, as may be approved by the Commissioner.
Any material may be removed without payment of duty from a factory of the producer or the manufacturer or the warehouse or any other premises, for use in the manufacture or processing of goods which are exported, as may be approved by the Commissioner.
The export under sub-rule (1) or sub-rule (2) shall be subject to such conditions, safeguards and procedure as may be specified by notification by the Board.

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