TaxTMI 
TaxTMI 
Dear Sirs, we are exporting our sample to Italy on payment of excise duty. Is their need to prepare Form A.R.E.1.
REGARDING FORM A.R.E.1
04 Jan 2017 
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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. (AI Summary)
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. (AI Summary)