dispatch of excisable goods

[Asked by Guest]

Dear Sir,

Can we remove the excisable goods from the factory on the Next day of the invoice date( In that case the date and time of removal on the invoice will be shown as actual date of dispatch).Is there any compulsion in the excise Law to remove the goods on the same day invoice is made.

e.g

goods are invoiced on 26/09/11 . The stock is redueced accordingly in the computerised system.

Goods are physically dispatched on 27/09/11 with the date and time of removal shown in the invoice as 27/09/11 and date of preparation is shown as 26/09/11

AI Summary

Invoice timing and removal of excisable goods: post-invoice dispatch permitted subject to duty-payment timings and reissued invoices when delayed.
Goods may be dispatched after invoice preparation provided duty-payment and documentary requirements are observed; the previous obligation to debit duty accounts before removal has been relaxed but removals should occur within a reasonable time and invoices should be cancelled and reissued if the actual dispatch date differs materially. Special caution applies at the fiscal-year end because duty for clearances in the last day of the year must be paid then; while duty-paid goods may remain in the factory, physical movement that crosses the year-end requires careful compliance. Invoicing is a primary statutory record and some regimes expect removal shortly after the invoiced removal time, with relief for disruptions.