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Published by Malkesh Patel

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Published by: Malkesh Patel on Jan 07, 2013
Copyright:Attribution Non-commercial


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 ARE stands for application for removal of excisable

goods for exports by Air/Sea/ Post/Land.

 Goods which are sold overseas are exempted from

payment of excise duty or entitled for Rebate of Excise Duty, if excise paid goods are exported. Under both these circumstances, the document to be used is ARE. the purpose of export, they will get covered under the provisions of Rule 19 of the Central Excise Rules.

 When goods are removed without payment of duty for

 ARE is prepared before clearance of goods from the factory gate. they will get covered under Rule 18 of Central Excise Rules. . During this year. as started from 1.4.Contd…  When excise paid goods are exported and rebate of Excise Duty is to be claimed. the serial number.  This document shall bear running serial number beginning from the first day of the financial year.  ARE will specify whether goods are exported under Rule 19 or under Rule 18. for the sake of continuity. may continue.2001.

Types of ARE a) ARE 1: is used for physical export of goods. b) ARE 2: is used for removal of goods for export under claim for rebate of duty used in final export commodity. c) ARE 3: is used for removal of goods from a factory or a warehouse to another warehouse. .

– Green  Quintuplicate copy of A.E.COPIES OF ARE  Original copy of A.Buff  Triplicate copy of A.R.E.R.E. – Blue . – Pink  Quadruplicate copy of A.E. .R. .R.R.E.White  Duplicate copy of A.

Customs after their signatures.ORIGINAL COPY OF ARE(WHITE)  Original copy is to be sent with the Cargo for signature of Customs Authorities.  The same is to be received back from  Main original document . . because this is the only original document signed by customs all other documents are the copies only .considered by Excise Authorities for sanctioning the rebate claim.

 It is received in Sealed cover from Customs. . required to be submitted to Excise at the time of Rebate Claim.DUPLICATE COPY OF ARE (BUFF)  To be sent with the Cargo for signature of Customs Authorities and is to be received back.

TRIPLICATE COPY OF ARE(PINK)  It is to be sent to the officer to whom Excise rebate is to be filed (generally the division office of Excise who has Authority to sanction rebate) either by post or by handing over to exporter in tamper proof sealed cover. to keep it safe and submit together with the rebate claim application.  Generally Range Inspector asks exporter .

QUADRUPLICATE COPY OF ARE(GREEN)  Retained by excise officers at range office. generally retained by them when they come for sealing of Export Cargo. .

Since the pre-audit is no more required. this copy is not to be submitted any where.QUINTUPLICATE COPY OF ARE(BLUE)  Earlier it was required to be submitted to DGFT for the claim of Export Benefit. can be retained by Exporter for their own records. .

or  Under Self Sealing and Self Certification of the Manufacturer at the place of dispatch.  In the case of goods examined & sealed by .PREPARATION OF ARE(5 COPIES)  Under the supervision of Central Excise officer . the Central Excise Officer ARE 1 shall be accompanied by the Examination Report.

 Self sealed and Self Certified goods are subjected to examination norms at the port of export as prescribed by the Customs. ARE (Ori& Dup) send to the place of export along & with the goods. Quintuplicate is Optional kept as exporter copy. Tri & Quadruplicate to the Range Office for certification and forwarding to AC before whom the bond was executed. .Contd…  In the case self sealed goods the exporter shall certify on all copies of ARE 1 that the description and value of the goods have been checked and goods have been packed and sealed under his supervision.

CT .

CT-1(EOU):.Certificate for procurement of excisable goods for export without payment of duty from EOU.CERTIFICATE CT-1:Certificate for procurement of excisable goods for export without payment of duty. .

Certificate for procurement of excisable goods under Procedure for Export Warehousing  CT3 :.Certificate for removal of excisable goods under bond .Contd…  CT2 :.

MOVEMENT OF ARE-1 Mfg exp Port ARE-1 Importer UT-1 Excise .

MOVEMENT OF ARE-1 & CT-1 ARE-1 Mfg vendor ARE-1 Mercha nt exp CT-1 Port Importer Excise Excise .

MOVEMENT OF ARE-2 & CT-2 ARE-2 Mfg vendor CT-2 Mfg exp Port ARE-1 UT-1 Importer ARE-2 CT-2 Excise Excise .

MOVEMENT OF ARE-3 & CT-2 FOR EXPORT WAREHOUSING Factory premises Export ARE-3 wareh0 -use ARE-1 Port Importer ARE-3 Excise CT-2 Excise .



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