Intermediate Advance Authorisation

[kamal chordia]

We would like to obtained intermediate advance authorisation from DGFT, What is the excise compliance after obtaining intermediate advance authorisation like preparation of documents to supply of goods to SEZ buyer, submission of documents to DGFT, Excise etc for redemption of this intermediate advance authorisation.

AI Summary

Guidance on Excise Compliance for SEZ Supplies via Advance Authorization: ARE-1, ARE-3, Bill of Export Essential An individual inquired about the excise compliance necessary after obtaining an intermediate advance authorization from DGFT, specifically regarding document preparation for supplying goods to an SEZ buyer. Respondents advised that the Bill of Export and ARE-3 should reference the Advance Authorization. The Development Commissioner's endorsed copy, along with BRC, must be submitted to the Central Excise Department and DGFT. Sales to SEZ are treated as physical exports, requiring ARE-1 preparation. For DTA units supplying to EOUs, materials can be cleared duty-free under Advance Authorization, considered 'Deemed Export,' with no excise duty impact, only sales tax, reclaimable by the EOU.