Proof of Export

[abhay pandey]

Dear

Please advise me that annexure 19 is required or not for submission of proof of export.

Can we submit proof of export simply through a letter.

Thanking you

Abhay

[YAGAY andSUN]

Dear Abhay,

Since it is a statutory required therefore annexure 19 is required to be submitted on monthly basis.

Regards

Team YAGAY and SUN

(Management and Indirect Taxation)

[Mahir S]

Yes, it is required to be submitted every month. Also, Refer following trade notice for clarification.

OFFICE OF THE COMMISSIONER

CUSTOMS and CENTRAL EXCISE, COMMISSIONERATE: NOIDA

C-56/42, SECTOR-62, NOIDA

TRADE NOTICE NO- 06/2011

Dated: 08/04/2011

Subject:-Export Under Bond-Procedure relating to proof of export and to re-credit against such proof –Reg.

Attention of Trade and Industry is invited towords the provisions of the Notification No.42/2001-CE(NT) dated 26.06.2001, 44/2001-CE(NT) dated 26.06.2001 and 45/2001-CE(NT) dated 26.06.2001 as amended from time to time. The said notification contains provisions governing export of goods under bond without payment of duty by manufacturers/exporters.

Rule 19 of Central Excise Rules, 2002, at sub-rule (3) contains provisions to the effect that “The export under sub-rule (1) or sub-rule (2) shall be subject to such conditions, safeguard and procedure as may be specified by notification by the Board”. Accordingly, detailed procedure has been prescribed by the Central Board of Excise and Customs. The C.B.E.C’s Excise Manual of Supplementary Instruction, 2005 at Chapter 7 Para 13 contains guidelines for “Procedure relating to proof of export and re-credit against such proof.”At Para13.2, it is mentioned “The Exporter shall submit a statement, at least once a month, in form specified in Annexure-19 (copy enclosed) along with the original copies of ARE-1 with due certification of export (Pass for Shipment Order) by Customs authorities at the place of export to the divisional office (through Range) or in the office of the bond-accepting authority. Other supporting documents shall also be furnished, namely, self-attested photocopy of bill of lading and self –attested photocopy of Shipping Bill (Export promotion copy).The Range Officer or the office of the bond-accepting authority on receipt shall immediately acknowledge the statement.”

However, it is noticed that the monthly statement in proforma “Annexure-19” with all the required documents is not being filed by many of the exporter especially merchant-exporters. The above requirement is again brought to the notice of all exporters for strict compliance for the purpose of tendering proof of export before the bond accepting authority.

(REENA ARYA)

COMMISSIONER

CENTRAL EXCISE: NOIDA

C.No. V(30)Trade Notice/T/N/ 81/2011/

[Arun Kumar Singh]

Annexure-19 is required at the time of renewal of UT-1.

[Arun Kumar Singh]

Sorry for wrong reply.

Annexure- 19 is a monthly statement regarding export of excisable goods
without payment of duty and 63 is required at the time of renewal of UT-1.

[Arun Kumar Singh]

Annexure-19 not required to file manufacturer exporter against UT-1.

[abhay pandey]

Dear Arun and Pradeep

Thanks for your reply.

Please recheck and confirm that annexure 19 is not required for manufacturer exporter in case of export against UT-1.

Please also advise relevant notification/rule.

Abhay

[YAGAY andSUN]

Dear Abhay,

It was view of Mr.Arun Kumar Singh, that annexure 19 is not required for manufacturer exporter in case of export against UT-1. It would be better if he reverts on this matter.

Regards

YAGAY and SUN

(Management and Indirect Tax Consultants)

[abhay pandey]

Dear Mr. Arun

Please clarify.

AI Summary

Proof of export compliance: Annexure 19 monthly statement required for exports under bond; UT 1 manufacturer exporter applicability contested. A monthly statement in the prescribed Annexure 19, with original ARE 1 certified by Customs and supporting self attested shipping documents, is required as statutory proof of export for goods exported under bond without payment of duty, to be filed with the divisional office or bond accepting authority per CBEC procedure and the Commissionerate trade notice. Practitioner correspondence records conflicting views on Annexure 19's applicability to manufacturer exporters exporting under UT 1, indicating the necessity of confirming the governing notification or rule.