TaxTMI 
TaxTMI 
TaxTMI 
ARE-1 procedure - whether mandatory in export on payment of duty.
VINOD KUMAR
DEAR EXPERTS. GOOD AFTERNOONSir, we have received one order for the export of goods to Nepal. As we have only single order of Rs. 1 Lac, we wish to export the goods on payment of duty without following the LUT, ARE and POE procedure. Is it permissible. If yes, please send the detailed procedure. Thanks and regards.
ARE-1 procedure permissibility affirmed: export on payment of duty allowed without LUT, ARE or POE formalities. Query asked whether ARE 1 procedure and related LUT or POE formalities are mandatory for export on payment of duty for a single order to Nepal; forum reply stated that export on payment of duty without following LUT, ARE or POE procedures is permissible, with no additional procedural details supplied. (AI Summary)