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

AI Summary

Clarification on Filing Bill of Export: Required for Rebate Claims Under SEZ Rules 2006 and Customs Circular 29/2006. A query was raised regarding the necessity of filing a bill of export when claiming a rebate as an export entitlement under the SEZ Rules 2006 and Customs Circular 29/2006. It was clarified that when export entitlements are claimed, the movement of goods from the place of manufacture to the SEZ must be accompanied by ARE-1 and a bill of export. However, if no export entitlement is claimed, these documents are not required.