TaxTMI 
TaxTMI 
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.
Intermediate Advance Authorisation
24 Dec 2015 
5 Replies 
3341 Views Asked by
Advance Authorisation: exports to SEZ treated as Physical Exports, require ARE filings, EODC documentation and e BRC updates.
Supplies to SEZ under an Advance Authorisation are treated as Physical Exports: show the AA number on invoices and ARE forms; reference the AA on the Bill of Export. Submit the Development Commissioner-endorsed Bill of Export plus BRC/e BRC to Central Excise and DGFT for redemption and EODC. Clear goods on duty payment or under bond/LUT; furnish ARE originals/duplicates to Central Excise for rebate or bond release. DTA-to-EOU clearances are treated as Deemed Export, use ARE-3/CT-3 and update e BRC for AA redemption. (AI Summary)
Supplies to SEZ under an Advance Authorisation are treated as Physical Exports: show the AA number on invoices and ARE forms; reference the AA on the Bill of Export. Submit the Development Commissioner-endorsed Bill of Export plus BRC/e BRC to Central Excise and DGFT for redemption and EODC. Clear goods on duty payment or under bond/LUT; furnish ARE originals/duplicates to Central Excise for rebate or bond release. DTA-to-EOU clearances are treated as Deemed Export, use ARE-3/CT-3 and update e BRC for AA redemption. (AI Summary)