Sameer (.) (252 Points)
06 April 2009Dear Sirs,
What is the difference between a Merchant Exporter and a Dealer (First Stage Dealer or Second Stage Dealer) under the Central Exicse.
Whether separate registration is requried for Merchant Exporter, what are the formalities for getting registered as merchant exporter with the Exicse Dept.
Regards
Sameer
Rajesh Kumar
(Advocate- Tax)
(7806 Points)
Replied 07 April 2009
A merchant exporter is not required to be registered under Central excise.
A dealer can be a merchant exporter too, but these two activities are different and independent of each other.
Sameer
(.)
(252 Points)
Replied 08 April 2009
Sir,
Can you please clarify, where should a person get himself registered so that he can be called or Known as "Merchant Exporter.
Best Regards
Rajesh Kumar
(Advocate- Tax)
(7806 Points)
Replied 09 April 2009
Merchant exporter doesnot requires registration under Central Excise. He merely needs to execute a bond with maritime commissioner, get CT-1 and export the goods from the factory under CT-1.
Ram kr.
(Buisness)
(883 Points)
Replied 04 September 2012
Sir,
Should Export sale compulsary from Manufacturer Premises against CT-1 as per rule. We are doing follow this procedure at now. No permission is granted to Manufacturer by Custom Department for stuffing the containor. That 's why we want to take the goods in our premises for stuffing the containor. Can we do it against CT-1? Will it not be violation of CT-1 rule. Pl advice and clerify procedure.
Thanks
U S Sharma
(glidor@gmail.com)
(21056 Points)
Replied 04 September 2012
| Originally posted by : Ram kr. | ||
 |
Sir, Should Export sale compulsary from Manufacturer Premises against CT-1 as per rule. We are doing follow this procedure at now. No permission is granted to Manufacturer by Custom Department for stuffing the containor. That 's why we want to take the goods in our premises for stuffing the containor. Can we do it against CT-1? Will it not be violation of CT-1 rule. Pl advice and clerify procedure. Thanks |
 |
if you take the goods to your premises then who will sign the ARE-1? and who will issue invoice for ARE1?
there is no such permission known as container stuffing, known to us in central excise or customs, but the clearance under ARE-1 and sealing the container is part of execution of export clearance from factory of manufacture.
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(3) Procedures:-
(a) Sealing of Goods and examination at the place of dispatch and export:-
(i) The manufacturer exporters registered under the Central Excise Rules, 2002 and merchant-exporters who procure and export the goods directly from the factory or warehouse can exercise the option of exporting the goods sealed at the place of dispatch by a Central Excise Officer or under self-sealing;
(ii) Where the exporter desires self-sealing and self-certification, the manufacturer of the export goods or owner of the warehouse shall take the responsibility of sealing and certification;
(iii) 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;
(iv) For the sealing of goods intended for export, at the place of dispatch, the exporter shall present the goods along with four copies of application in the Form ARE-I specified in the Annexure to this notification to the Superintendent or Inspector of Central Excise having jurisdiction over the factory of production or manufacture or warehouse;
(v) The said Superintendent or Inspector of Central Excise shall verify the identity of goods mentioned in the application and the particulars of the duty paid or payable, and if found in order, shall seal each package or the container in the manner as may be specified by the Commissioner of Central Excise and endorse each copy of the application in token of having such examination done;
(vi) The said Superintendent or Inspector of Central Excise shall return the original and duplicate copies of application to the exporter;
(vii) The triplicate copy of application shall be -
(a) sent to the officer with whom rebate claim is to be filed, either by post or by handing over to the exporter in a tamper proof sealed cover after posting the particulars in official records, 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 Electronic Data Inter-change system of Customs;
(viii) 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;
(ix) 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 or warehouse, who shall, after verification, forward the triplicate copy in the manner specified in sub-paragraph (vii);
(x) In case of export by parcel post after the goods intended for export have been sealed, the exporter shall affix to the duplicate application sufficient postage stamps to cover postal charges and shall present the documents, together with the package or packages to which it refers, to the postmaster at the office of booking;
(xi) Where the exporter desires self-sealing and self-certification for removal of goods from the factory or warehouse or any approved premises, the owner, the working partner, the Managing Director or the Company Secretary, of the manufacturing unit of the goods or the owner of warehouse or a person duly authorized by such owner, working partner or the Board of Directors of such Company, as the case may be, shall certify on all the copies of the application that the goods have been sealed in his presence, 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 of the application to the Superintendent or Inspector of Central Excise having jurisdiction over the factory or warehouse within twenty four hours of removal of the goods;
(xii) In case of self-sealing, the said Superintendent or Inspector of Central Excise shall, after verifying the particulars of the duty paid or duty payable and endorsing the correctness or otherwise, of these particulars-
(a) send to the officer with whom rebate claim is to be filed, either by post or by handing over to the exporter in a tamper proof sealed cover after posting the particulars in official records, 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 Electronic Data Inter-change system of Customs;
(xiii) 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 or other duly appointed officer;
(xiv) The Commissioner of Customs or other duly appointed officer shall examine the consignments with the particulars as cited in the application and if he finds that the same are correct and exportable in accordance with the laws for the time being in force, shall allow export thereof and certify on the copies of the application that the goods have been duly exported citing the shipping bill number and date and other particulars of export:
Provided that if the Superintendent or Inspector of Central Excise sealed packages or container at the place of dispatch, the officer of customs shall inspect the packages or container with reference to declarations in the application to satisfy himself about the exportability thereof and if the seals are found intact, he shall allow export.
(xv) 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 of application either by post or by handing over to the exporter in a tamper proof sealed cover to the officer specified in the application, from whom the exporter wants to claim rebate:
Provided that where the exporter claims rebate by electronic declaration on the Electronic Data Inter-change system of Customs, the duplicate shall be sent to the Excise Rebate Audit Section at the place of export.
(xvi) The exporter shall use the quadruplicate copy for the purposes of claiming any other export incentive.
https://www.cbec.gov.in/excise/cx-act/notfns-2k4/cent19-2k4.htm
GSTR 9 and 9C for FY 23-24 as amended by Notification 12/2024 dated 10th July 2024(with recording)
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