REGARDING FORM A.R.E.1

[SANJEEV JADHAV]

Dear Sirs, we are exporting our sample to Italy on payment of excise duty. Is their need to prepare Form A.R.E.1.

[Binu Karuthedath]

Dear Sir

Central Excise Clearance procedures Under Claim of Rebate(Without Examination)

Under this method, exporter pays excise duty and clears the goods on his own, without examination by the Central Excise Officer.

The exporters are allowed to remove the goods for export, on their own, without getting the goods examined by the Central Excise officers. The application form – ARE-1 in such cases would be prepared in sixtuplicate, giving all particulars and declarations, after removal of goods. The exporter shall submit triplicate, quadruplicate, and sixtuplicate copies of ARE-1 to the Superintendent of Central Excise having jurisdiction over the factory or the warehouse, within twenty four hours of the removal of the consignment. He would retain the original and duplicate copies for presenting along with the consignment to the Customs Officer at the point of export.

[SANJEEV JADHAV]

Dear Sir, Thanks you for your reply. But we will not claim rebate on export goods. We are clearing material on payment of duty as per regular practice (as like domestic sale).

[KASTURI SETHI]

Sh.Jadhav Ji,

You may or may not claim rebate, procedure has to be followed. ARE-1 itself stands for 'Application For Removal of excisable goods for export.' You are seeking permission for export from the Central Excise Department.

[SANJEEV JADHAV]

Dear Sir, Noted. Thanks you for your valuable suggestion.

[YAGAY and SUN]

In our veiw there is no need to prepare form ARE-1, Since duty is being paid on export.

AI Summary

Form ARE-1 requirement: exporters removing excisable goods for export may need ARE-1 even when duty is paid.
Form ARE-1 is the application for removal of excisable goods for export; under the rebate-without-examination procedure it must be prepared in sextuplicate with originals accompanying the consignment to Customs and specified copies submitted to the Superintendent of Central Excise after removal. There is a professional divergence on whether ARE-1 remains compulsory when goods are exported on payment of excise duty without claiming rebate.