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Export Procedure

Central Excise - Started By: - varun arora - Dated:- 24-11-2015 Last Replied Date:- 2-12-2015 - Dear ExpertsPlease reslove my queryIf a Manufacturer is supplying goods to Merchant Exporter and ME will export the goods, In this case ME is not providing the CT 1 certificate and Our officer is advising us(Manufacturer who is supplying goods) that Execute the bond on the behalf of ME and in this case no need to have CT-1 and Excise officer will be satisfied after receiving ARE- 1 copies endorsed by .....

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he application in Form ARE.1 will be in the name of the manufacturer who executes the Bond.It should be noted that once a manufacturer furnished bond for exports by the merchant exporters, it would be his responsibility to account for the export goods.The goods gets exported directly from the manufacturer factory premises on behalf of the merchant exporter, hence Manufacturer thereby gets ensured that goods have been exported. - Reply By varun arora - The Reply = Thanks for your valuable reply s .....

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on the basis of ARE 1 ??Thanks for your valuable reply and time.. - Reply By Mahir S - The Reply = (i) A ME can export goods either directly from the premises of Manufacturer factory, with or without sealing of export consignments; or through his premises under claim for rebate of duty or under bond.W.r.t to your query with regards to ensure that the goods were being exported by the ME, it was therefore suggested esterday to export the goods directly from the premises of manufacturer s factory. .....

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nal excise authorities.2. Obtain CT-1 form and debit the running Bond register for the duty amount3. Prepare ARE-1 form at transaction value (at the price agreed between manufacturer and Merchant exporter in local currency) and sign it.4. Forward CT-1 and ARE-1 form to manufacturer5. Manufacturer raises local sales invoice on Merchant exporter at the same rate/value which is mentioned on CT-1 and ARE-1 without charging Excise Duty and Sales tax with a remarks that goods being supplied against CT .....

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Indian custom port from where goods will be physically shipped abroad10. In the meantime, based on export Invoice, Merchant exporter file the shipping bill with the help of its CHA11. Manufacturer load the material and send it to custom port alongwith Export Invoice (in foreign currency) as provided by Merchant Exporter + Packing List + required copies of ARE-1.12. Merchant exporter s CHA take over the goods at custom port and complete the export formalities13. Goods are physically exported14. M .....

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d still there were two doubt regarding this procedure kindly correct me if i am wrong. EXPORT BY MERCHANT EXPORTER 1.) If Mfrer is supplying goods to Merchant exporter(Bond is executed by Merchant exporter) against CT-1 then Mfrer will not prepare ARE copies (1,2,3 and all) and just after receiving CT-1 Hi will clear the goods. 2.) this case is the same as point no. 1 But in this case Bond will be executed by Mfrer on the behalf of ME and in this case no need to CT-1 and Mfrer will prepare ARE 1 .....

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