CENTRAL EXCISE AND

CUSTOM CLEARANCE OF
EXPORT CARGO
PROCEDURES
 • UNDER CLAIM OF REBATE

• UNDER BOND/LETTER UNDERTAKING

• IN RESPECT TO EXEMPTED GOOD

• IN RESPECT OF UNITS OTHER THAN EXEMPTED GOODS

 PROCEDURE UNDER CLAIM OF REBATE
(WITHOUT EXAMINATION)
• EXPORTER PAYS EXCISE DUTY
• CLEARS THE GOOD ON HIS OWN
• NO EXAMINATION BY CENTRAL EXCISE OFFICER
APPLICATION TO EXCISE AUTHORITY

• APPLICATION ARE-1 PREPARED

• SIXTUPLICATE
• EXPORTER WILL SUBMIT COPIES OF ARE-1 TO THE SUPERINTENDENT OF
CENRAL EXCISE UNDER THE JURISDICTION OF THE FACTORY WITHIN 24
HOURS OF REMOVAL OF CONSIGNMENT
• RETAIN ORIGINAL AND DUPLICATE COPIES TO PRESENT TO THE CUSTOMS
OFFICER AT TIME OF EXPORT
 PROCEDURE UNDER CLAIM OF REBATE
(WITH EXAMINATION)
EXAMINATION BY CENTRAL EXCISE
• EXAMINED BY SUPERINTENDENT
• VERIFY PAYMENT OF DUTY AND OTHER DECLARATIONS
• AFTER VERIFICATION HE WILL SIGN IN THE 4 COPIES OF ARE-1
APPLICATION

EXAMINATION BY CUSTOMS AUTHORITY

• INVARIBLY EXAMINE THE GOODS IF NOT EXAMINED BY EXCISE

AUTHORITIES
 PROCEDURE FOR EXCISE CLEARANCE UNDER
BOND/LETTER UNDERTAKING

• SIMILAR TO CLAIM FOR REBATE

• GOVERNED UNDER RULE 13
• THERE IS NO PERSONAL LEDGER ACCOUNT
(PLA) AS NO DUTY IS PAID
• INSTEAD OF DUTY EXPORTER EXECUTES BONDS/LOU TO AMOUNT
EQUIVALENT TO EXCISE DUTY
 PROCEDURES IN RESPECT TO EXEMPTED GOOD

• NOT REQ. TO OBTAIN CENTRAL EXCISE REG.

• REQ. TO FILE DECLARATION WITH CENTRAL EXCISE IF TURNOVER
EXCEEDS THE LIMIT(10 LAKHS) TO GET EXEMPTION FROM REG.
• JUST TO KEEP A WATCH BY EXCISE
• HAS TO OBTAIN EXEMPTION LETTER FROM CENTRAL EXCISE
• REFERENCE OF THIS LETTER MUST BE GIVEN IN THE EXPORT INVOICE
PROCEDURES IN RESPECT TO NON-EXEMPTED GOOD

• LIABLE TO OBTAIN CE REG.

• PAY EXCISE DUTY BEFORE SHIPMENT IS MADE
• NOW DUTY CHANGED TO “CENVAT”
 DOCUMENTS REQUIRED
• COMMERCIAL INVOICE
• BILL OF LADING
• BILL OF EXCHANGE
• LOC
• SHIPPING BILL