Export Warehouse-Self Rewarehousing
Sir,
We are operating Export warehouse under Rule 20 of Central Excise Rules 2002.
and procurement of materials against issue of CT2. Presently we are getting the countersign from the excise officials in all the ARE3. Will we opt for for Self re-warehousing procedure. Any specific board circular for self re warehousing is available. Please advice.
Kind regards
K Srinivasan
No Self Re-Warehousing Allowed Under Central Excise Rules; Follow CBEC Circulars for Export Warehouse Operations. An individual inquired about the possibility of adopting a self re-warehousing procedure under Rule 20 of the Central Excise Rules, 2002, for their export warehouse operations. They asked if there was a specific board circular permitting this. The response clarified that there are no provisions for self warehousing under the Central Excise Act, 1944 or the Central Excise Rules, 2002. Instead, the individual must adhere to the procedures specified in CBEC Circular No. 581/18/2001-CX, amended by Circular Nos. 626/17/2002-CX and 642/33/2002-CX. (AI Summary)
Central Excise