Export - claim of rebate

[SHAHID HASHMI]

Whether claim of rebate is an export entitlement and bill of export is require to be filed alongwith the claim in view of the provisions ofsub-rule(3) of Rule 30 of SEZ Rules 2006 and board CIrcular 29/2006-Customs dated 27.12.2006 stipulating that in case where export entitlements are to be availed, the movement of goods from the place of manufacture to the sez shall be on the basis of ARE-1 and BILL OF EXPORT

[Surender Gupta]

This requirement is necessary where export entitlements are being claimed. where export entitlement is not claimed, there is no requirement of are-1 or bill of export.

AI Summary

Export entitlement requirement: ARE-1 and bill of export needed only when export entitlements are claimed. The operative rule is that documentary movement requirements (ARE-1 and bill of export) apply only when an export entitlement or rebate is being claimed; if no entitlement is claimed, ARE-1 and bill of export are not required for movement to the SEZ.