TaxTMI 
TaxTMI 
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| Export Warehouse-Self Rewarehousing | ||
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| 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 |
Self re warehousing
29 Oct 2014 
4 Replies 
5820 Views Asked by
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. (AI Summary)
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. (AI Summary)