A.R.E.

1 is an application for removal of excisable finished goods for export whether without payment
of duty or on payment of duty with a claim for rebate.
Form A.R.E.2, It is an application for removal of goods for export under claim for rebate of duty paid
on inputs used in the manufacture of such goods as well as removal of excisable finished goods under
claim for rebate.
CT-1 is a certificate on the basis of which a merchant exporter can procure excisable goods for export
without payment of duty.
CT-2 is used for procurement of excisable goods without payment of duty under procedure for export
warehousing.
CT-3 is similar to CT-2 but issued by Superintendents in Charge of EOUs. Only on receipt of CT-3
certificate, the manufacturers can commence supplies without payment of duty to the EOU.
A manufacturer exporter who is desirous of removing goods for export without payment of duty has
the option of furnishing a letter of undertaking in form UT-1 in place of executing a bond. Such an
option of furnishing a letter of undertaking instead of executing a bond is available only to a
manufacturer merchant exporter. Letter of undertaking generally valid for 12 moths.