Export of Raw materials to Nepal without payment of duty

[Guest]

Dear Sir,

Can we export raw material without payment of duty to Nepal, If yes please give me any reference regarding this any notification no and how to carry out,Pls explain, Thanks and Regards.

[Arun Kumar Singh]

Export procedure for Nepal is same for other country.

[Guest]

Pl check the below circular, may be it will help you

http://www.cbec.gov.in/excise/cx-circulars/cx-circ12/961-2012cx.htm

[Mahir S]

The conditions and procedure for export to Nepal without payment of duty (under Bond) have been specified in Notification No. 45/2001-Central Excise (N.T.) dated 26.6.2001.

The above notification procedures for export of all excisable goods without payment of excise duty from the factory of production or manufacture, warehouse or any other premises as may be approved by the Commissioner of Central Excise.

[shyam prasad mahanta]

Dear Shinde ji,

Presently, export of excisable goods to Nepal without payment of duty is governed by Notification No. 42/2001-C.E.(N.T.) dated 20-06-2001

For exporting goods, without duty, you need to submit either Bond or LUT with office of AC/DC of jurisdictional Excise authorities usually valid for 1 yr from date of issue.

Export documents to be prepared namely ARE-1, Excise Invoice/ Export Invoice/shipping bill with reference of LUT nos /dt:.

If goods are exported in container, reference of container nos to be mentioned. Goods exported can be under Excise sealing or self sealing. ARE-1 to be filled as prescribed in form, with reference of Ass: value, Cess, SH Cess, Container Nos Vehicle Nos, Customs check point etc. Filled ARE-1 ( White, Buff, Blue) and Invoice copies to be sent along with goods.

Usual procedure is described, for further details, please go thru Excise procedure in Central Excise Manual.

AI Summary

Export without duty to Nepal requires a Bond or LUT and prescribed ARE 1, invoice and shipping procedures under notification. Export to Nepal without payment of excise duty is permitted under the cited central excise notifications by executing a Bond or Letter of Undertaking and following prescribed export documentation. Exporters must file ARE 1 and the Excise/Export Invoice/shipping bill referencing the Bond/LUT, record container and vehicle numbers, valuation and cess particulars, and present goods cleared from factory, warehouse or Commissioner approved premises under excise sealing or self sealing, with copies of ARE 1 and invoices sent with the consignment.