PROOF OF EXPORT

[Asked by Guest]

We had exported our materials to Nepal. The mill was closed for last 7-8 months. For this reason we haven't received ARE1, Bill of export and custom certificate. We have only ARE1(extra copy), and consignment note with us. Is it sufficient to provide invoice and consignment note as proof of export.what are the other documents is sufficient for proof of export. what is the rule of proof of export if ARE1 is not available

[Mahir S]

Sir,

You can submit proof regarding receipt of payment which may be either in Indian currency or foreign convertible currency popularly known as Foreign Exchange Remittance Certificates.
Mate receipt copy can also be accepted as proof of export. You may contact your Customs Agent for further clarification on the issue.

[YAGAY and SUN]

Dear Ranjit,

In addition to above reply you can reconstruct the Shipping Bill from the Commissioner of Customs on payment of nominal fees. You may also download BRC from DGFT's Website and submit as proof of export. Also check the following judgment.

 

TMI ID= 233874

2013 (5) TMI 459 - BOMBAY HIGH COURT

Other Citation: 2013 (293) E.L.T. 641 (Bom.)

UM Cables Ltd. Versus Union of India And Others

Regards,

Neelam Taneja (Executive Consultants)

YAGAY and SUN

(Management, Business and Indirect Tax Consultants)

[MUKUND THAKKAR]

sir,

write request letter to your div commissioner seeking permission for delay to file proof of export than after collect relevant documents established that your goods had been exported.

AI Summary

Proof of export: use alternative documents and reconstructed shipping records to establish export and payment receipt.
When statutory export documents like ARE-1 or original shipping bill are unavailable, submit alternative evidence such as invoice with consignment note, mate receipt, and proof of payment or Bank Realisation Certificate; reconstruct the Shipping Bill from the Commissioner of Customs for a nominal fee or download BRC from DGFT. If unable to file proof timely, request permission from the Divisional Commissioner with supporting reconstructed or alternative documents and consult the customs agent for acceptable proof.