Chandramowli (Commercial Executive ) (24 Points)
03 August 2010I want to know about export procedure after shifing EOU administrative activities from customs to central excise
C.V.R.SARMA
(SERVICE)
(90 Points)
Replied 11 September 2010
ARE-1 is the export document for export clearance, which shall be prepared in quintuplicate. Further, an invoice shall be prepared in terms of Rule 11 of the Central Excise Rules. Export invoice, packing list are to be prepared. On the top of the Excise invoice it should be mentioned as ' For export w3ithout payment of duty". The unit shall record the clearance in his daily stock account indicating the invoice number/date, ARE-1 No and duty payable but foregone under rule 19.
The Unit can follow either of two procedures regarding the manner of clearance of export consignments from its premises i.e., Examination and sealing of goods at the place of dispatch by a Central Excise Officer or Dispatch of goods by self sealing and self certification. In case of self sealing, a certificate is to be affixed on the ARE-1 by the authorised signatory stating that, the goods have been sealed and packed in his presence.
Landmark Judgments: Important Provisions of the EPF & ESI Act interpreted by the Honorable Supreme Court of India
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