CLEARANCE TO SEZ UNIT

[SURYAKANT MITHBAVKAR]

We are manufacturing of Pharma Machine. One of our customer set up plant in Gujarat-Dahez as SEZ unit.

While clearance of Goods to them we are using our letter of undertaking issued by our excise Division and issue them AR E-1.

Any document we have to collect from customer to keep on record under Excise Act

AI Summary

Clearance to SEZ units: use ARE form and endorsed Bill of Export to admit goods and avoid duty demand
Procurement from the Domestic Tariff Area to a Special Economic Zone must be cleared under bond or as duty-paid on the cover of an ARE form; goods admitted on the basis of an endorsed ARE form and, where export entitlements are claimed, an assessed Bill of Export. The Authorized Officer examines and endorses admission, and endorsed copies constitute proof of export which must be forwarded to the Central Excise officer within the prescribed period or duty may be demanded. Suppliers and SEZ units should retain endorsed ARE forms, remittance details, purchase orders and transport documents for compliance.