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Supply to sez

Vasu S (Officer Commercial) (75 Points)

25 November 2011

we received the ARE -1 form from SEZ units, after certification of their range officer.

when i fill the annexure -19, it is necessary to show duty values, which was shown in ARE-1 form.

Let me clarify.

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9 Replies

RAMESH KUMAR VERMA ( CS PURSUING ) (43853 Points)
Replied 25 November 2011

As Per Rule 19 : Export without payment of duty .-

(1) 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.

(2) 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.

please noted that must write in ARE-1 the value which is mentioned in shipping bill .

(3) 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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RAMESH KUMAR VERMA ( CS PURSUING ) (43853 Points)
Replied 25 November 2011

As Per Rule 19 : Export without payment of duty .-

(1) 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.

please noted that must write in ARE-1 the value which is mentioned in shipping bill .

(3) 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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DAYANANDA K N (ACCOUNTS EXCECUTIVE) (575 Points)
Replied 25 November 2011

Yes you need to show duty values.

Regards

Dayananda

1 Like

Jinu Kodasseri (Executive -Commercial) (73 Points)
Replied 25 November 2011

You should show Duty values in Annexure 19

Regards,

Jinu

1 Like

Vasu S (Officer Commercial) (75 Points)
Replied 25 November 2011

Dear sirs,

Thank you very much.

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Sanjay Gujar (Manager-SCM) (55 Points)
Replied 25 November 2011

You have not mentioned that, whether you had cleared the goods on payment of duty or without payment of duty, under ARE1 to SEZ. It is assumed that, you had cleared the goods without payment of duty under ARE1 i.e. under Undertaking. At the time of preparing ARE1, you should have filled the value & duty columns of ARE1. After receipt of acknwoledged copy of ARE1 by the custom authrities of SEZ unit, you have to submit the same alongwith Annexure 19 and you have to filled the value & duty columns. The statutory time limit for submitting the said POE is of 45 days.

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Vasu S (Officer Commercial) (75 Points)
Replied 26 November 2011

Sir,

We cleared goods without payment of duty under LUT.

your information cleare for me.

HS Negi (Senior Executive- F&A) (590 Points)
Replied 28 November 2011

Supply to SEZ or SEZ developer is equvalant to physical export. So, clearance should be on form ARE-1 and your invoice issued under rule 11. Details to be shown on Annexure-19.

Regards

HS Negi (Senior Executive- F&A) (590 Points)
Replied 28 November 2011

Supply to SEZ or SEZ developer is equvalant to physical export. So, clearance should be on form ARE-1 and your invoice issued under rule 11. Details to be shown on Annexure-19.

Regards

1 Like