Excise supervision and sealing for export outside the factory gate

[Yatin Bhopi]

We are manufacturer exporter regularly exporting our products on excise supervision and sealing in the factory premises. The time involved between loading and sealing (clearing from factory after excise supervision and sealing and required documentation) is around 4 to 5 hours.

Currently there is congestion in the factory and no place to park these export containers in the factory waiting for sealing and supervision. So we wish to load the export containers / ISO Tanks in the factory and park the loaded vehicle in our own area which is at the approx 1.5 kilometer from factory.  We will complete the excise formalities such as sealing and documentation and clear the vehicle from that area. But issue is it will require to take vehicle outside the factory gate.

We wish to continue with factory stuffing and excise supervision.

Whether this is permissible under excise law?   

[MUKUND THAKKAR]

Dear Yatin,

To avoid  the excise  supervision and sealing , please obtain self  sealing  permission, and  clear  your  export  container  as  and when you  want to  clear it.

your  above  option   technically  is  not  correct, because  your  stuffing permission have mention   your  factory  address.not  your  additional  place.

 

[R MUTHURAJ]

Hi,

Generally excisable goods on which duty is not paid can not be held to be stored outside the factory premises. Therefore, it is not possible to keep the finished goods meant for export outside the factory as per the excise provisions.

 Regards,

R.Muthuraj

AI Summary

Storage of excisable goods outside factory premises prohibited; obtain self-sealing permission to permit offsite clearance. Excisable finished goods on which duty is unpaid must remain within factory premises; they cannot be stored outside the factory under standard excise provisions. As an alternative, exporters may obtain self-sealing permission to permit offsite clearance, but stuffing permissions are generally tied to the factory address and do not authorize an additional separate offsite parking or storage location.