Export without ARE-1

[Ashok Chopra]

Respected Forum,

I am manufacturer exporter, exporting under self sealing procedure against issue of ARE-1.

Is there any amendment that export under self sealing can be made without issue of ARE-1.

Please guide me accordingly alongwith copy of any notification or circular of department to satisfy my management.

thanks and regard

[KASTURI SETHI]

Only units which are exempted from CE duty can export without ARE-1. Board's circular no.648/39/2002-CX dated 25.7.2002 refers. (Still in force). No other unit is allowed without ARE-1.

[PAWAN KUMAR]

Dear Sir,

I agree with views expressed by Sh. Kasturi Sir. The excisable goods are required to be removed for export under cover of ARE-1, ARE-2 in case of manufacture using duty free inputs procured under 43/2001-CE NT.

Non-excisable goods however are subject to removal for export without ARE-1/ARE-2.

[KASTURI SETHI]

Agreed with Sh.Pawan Kumar ji, an expert. I intend to add that A.R.E.-1 stands for 'Application For Removal of Excisable Goods' for export. ARE-1 is meant for only excisable goods for export.

[YAGAY andSUN]

Traders can also export without ARE-1.

[KASTURI SETHI]

Here question is of manufacturer cum exporter of excisable goods.

[Ashok Chopra]

Sir,

We are manufacturer exporter of Excisable Goods having central excise registration number for Wooden Furniture Manufacturer.

In another case, we are Readymade Garment Manufacturer Exporter do not have central excise registration.

Please guide me accordingly

[Ganeshan Kalyani]

Whether both the manufacturing facility is under one roof I.e. in same premise ?

AI Summary

Export documentation: excisable goods require ARE-1; non-excisable goods and exempt units may export without it. Excisable goods exported by manufacturer-exporters must be removed under ARE-1; only units exempted from central excise duty may export without ARE-1, while non-excisable goods and traders can export without ARE-1. The forum cites Board circular no.648/39/2002-CX as permitting export without ARE-1 only for duty-exempt units; ARE-2 may apply in specific duty-free input situations.