ARE I COMPULSORY IN EXEMPTED GOODS EXPORT

[SNEHAL SHAH]

R/sir,

My client co. involved in Mfg of Readymade Garments and Textile product .

Now co. enjoy Notification no.30/2004 and No Cenvat credit availed and No duty payment at the time of removal of Goods .

Now question arise at the time of Export . Can we Export the goods without prepare ARE-1 ? Now a days we are export the goods only foll: documents :

1. Export Invoice and packing list

2. Excise Invoice

3. Anexure - I For Duty Draw back( Declaration - Circular No.54/2001 Cus, Dated 19/10/2001 )

Plz guide to us is it right procedure for Export without prepare ARE-1 ?

Is it any future liability , if we are not prepare ARE-1 ?

Thanks and Regards,

SNEHAL SHAH

[YAGAY andSUN]

Dear Snehal,

ARE-1 stands for Application of Removal of Excisable Goods form No. 1. Since goods are not excisable therefore no need to use the form ARE-1.

Regards

YAGAY and SUN

(Management, Business and Indirect Tax Consultant)

AI Summary

ARE-1 filing not required for non-excisable exported goods; export may proceed with invoice and drawback declaration. ARE-1 (Application for Removal of Excisable Goods) is not required where goods exported are not excisable under an exemption notification and no excise duty has been paid or Cenvat credit availed; in such cases removal may proceed with export invoice, excise invoice and duty-drawback declaration without preparing ARE-1.