Self re warehousing

[srinivasan.K kuppuswamy]

Issue Id: - 107516 Dated: -29-10-2014 By:- srinivasan.K kuppuswamy
Export Warehouse-Self Rewarehousing
Sir, Will export warehouse operating under Rule 20 of Central Excise Rules 2002 is eligible for Self re-warehousing procedure. What is the procedure and or any board circular or notification to to self re-warehousing. Kind regards K Srinivasan

[SK SAMY]

In my opinion, separate Circular/Notification for Self re-warehousing for the Warehouses under Rule 20 of CER is not required, as self re-warehousing already available with such WH. It can issue re-warehousing certificate to the consignee without verification and certification by Excise Officials.

Procedures for removal of excisable goods to a warehouse under Rule 20 of CER are given in the CBEC Circular No. 579/16/2001-CX, dated 26-6-2001.

" (e) On arrival of the goods at the warehouse of destination, the consignee shall, within twenty-four hours of the arrival of goods, verify the same with all the three copies of the application. The consignee shall send the original application to the Superintendent-in-charge of his warehouse, duplicate to the consignor and retain the triplicate for his record.

(f) The Superintendent-in-charge of the consignee shall countersign the application received by him and send it to the Superintendent-in-charge of the consignor.

(g) The consignor shall retain the duplicate application duly endorsed by the consignee for his record. "

The circular do not insist that the Re-warehousing to be done by Excise Officials. The certificate (back side of ARE3) signed by consignee is enough for the consignor for his statutory requirements.

Neither the consignor nor the consignee tobe held responsible for non receipt of signed ARE3 from one Excise Range to another Excise Range, as indicated in Para 3 (b) of the above circular.

In view of the above, Warehousing under Rule 20 can do Self re-warehousing, there is no need of separate "Self-Rewarehousing Procedure".

[Mahir S]

Please refer to Circular No 851/9/2007-CX dated 03.05.2007 regarding Procedure governing the movement of indigenous goods from a factory of manufacture or warehouse to a unit set up under EOU/EHTP/STP/BTP scheme.

The requisite procedure in the matter is provided therein.

Also refer to Department of Revenue Circular No 19/2007-Cus dated 3-5-2007 regarding waiving the requirement of physical verification before issuing rewarehousing certificate for EOUs having export turnover of ₹ 15 crore and above.

[SK SAMY]

Mr. Naveed S, Circular Number 851/9/2007 Dt.03.05.2007 is available to the units under EOU/EHTP/STP/BTP scheme, not applicable for the Export Warehouse under Rule 20 of CER 2002. Your views please.

[Mahir S]

Sir,

The query raised in the Discussion Forum was basically with reference to rule 20 of the Central Excise rules, 2002.

Hence, wherever such facility of self re-warehousing were available under the said rule has been discussed for the purpose of sharing the knowledge and to enlighten the person raising such query, so that he is aware of cases where such self re-warehousing facility are available.

Even my reply dated 29.10.204 contained the fact that the said circular pertains specifically to Procedure governing the movement of indigenous goods from a factory of manufacture or warehouse to a unit set up under EOU/EHTP/STP/BTP scheme.

 

AI Summary

Self re-warehousing: export warehouses may rely on consignee-signed ARE3 without excise physical verification, per guidance. Export warehouses under Rule 20 may perform self re warehousing by relying on the consignee signed ARE3 certificate without excise official verification; the consignee verifies arrivals, forwards the original application to the superintendent in charge who countersigns and forwards documentation, and the consignor retains the duplicate endorsed by the consignee. Non receipt of signed ARE3 across ranges is not automatically treated as consignor or consignee liability.