Notification No 31/2016_re-warehousing procedure

[Yatin Bhopi]

Dear expert,

Notification no 22/2003 CE dated 31.03.2003 has been amended vide Notification no 31/2016 CE dated 24-08-2016 and 'following the re-warehousing procedure' word has been omitted in paragraph (2a) and (2b).

Is that mean now ARE 3 (re-warehousing certificate ) need not be singed by Center excise\custom officers and self-certification by authorised signatory of EOU unit is sufficient.

Please confirm

[Suryanarayana Sathineni]

Dear Friend ,

Your understanding is right and now there is no requirement of getting re-warehousing certificate from the officer.

If your supplier, insists or requesting for Signed ARE-3A, then you may send with self signature.

Further, Notification No. 44/2016-Cus dated 29.07.2016 issued withdrawing warehousing procedure for imported materials under EOU Scheme ( NF 52/2003-Cus). In this context, board also issued circular No.35/2016-Cus Dated 29.07.2016 . Vide point NO. 6 and 7 of the circular, the Board clarified as below for your ready reference.

In view of the warehousing procedures having been dispensed with for these units, the system of sending re-warehousing certificates to the customs station of import shall also stand dispensed w.e.f 13th August 2016.

7. In place of the re-warehousing certificate procedure, the following is prescribed:

(i) The Units shall continue to obtain / furnish a Procurement Certificate at the Customs Station at the time of import or pre-authenticated procurement certificates, as applicable to them;

(ii) Upon receipt of goods in the unit, a copy of the relevant bill of entry shall be provided to the jurisdictional office;

(iii) The jurisdictional office shall reconcile the imports with procurement certificates.

Best Regards

Suryanarayana

AI Summary

Re-warehousing certificate requirement removed, permitting self-certified ARE-3 submission by authorised EOU signatories instead of officer signatures. Removal of the re-warehousing procedure requirement means re-warehousing certificates (ARE-3/ARE-3A) need not be signed by Central Excise/Customs officers and may be self-certified by an authorised EOU signatory. The warehousing procedure withdrawal is replaced by requiring a Procurement Certificate at import (or pre-authenticated procurement certificates), submission of the bill of entry copy to the jurisdictional office upon receipt, and reconciliation by the jurisdictional office of imports with procurement certificates.