Proof of export documents

[Yatin Bhopi]

Dear expert

Recently CBEC has issued Circular no 55/2016-Cus dated 23.11.2016 and thereafter comm.- JNPT, Raigad has issued Standing order no 76/2016 dated 01.12.2016 regarding procedures to follow at customs for importing and exporting goods. After custom circular, custom officer are not issuing Shipping bill and also not authorised ARE-1 document at back side as receipt of export goods in the port. As you know these documents are required to submit with proof of exports where we execute UT-1 for exporting goods without payment of duty.

Please let me know whether only excise invoice, bill of lading and ARE-1 without signature of customs officer will suffice as a proof of export documents?

 

[Rajagopalan Ranganathan]

Sir,

Circular 55/2016-Customs dated 23.11.2016 mentions only the following documents, namely, (1) GAR7 forms/TR-6 Challans, (2) TP copy, (3) Shipping Bill (Exchange Control copy and Export Promotion copy) and (4) Bill of Entry (Exchange Control Copy). It is not mentioned that customs Officers will not endorse ARE-1. Therefore you please take up the issue with either Commissioner of Customs or Chief Commissioner of Customs to get your problem solved.

[YAGAY andSUN]

We endorse the view of Raja Sir. In addition to above please refer Public Notice 07/2013 of the IGI Airport, New Delhi for your kind perusal:

[KASTURI SETHI]

I support the views of both experts.

[MUKUND THAKKAR]

custom authority issuing only two copy of shipping bill.

Exchange control copy and EP Copy discontinue form the effect of 01.12.2016. so submit accordingly and if range officer is insist the same. please ask to them to write letter to custom authority for providing the same.

if ARE-1 is not authorized by custom dept. do not worry. please mention circular number in your ARE-1.under which circular said system or formalities are discontinue. very next day when you have submitted other copies to range office please submit with covering letter and mention all details and reference number of the said circular.

As a exporter what ever documents you have to established that you are doing export please submit.

AI Summary

Export documentation requirements: circular lists required papers; exporters should submit available export documents and reference the circular. Circular 55/2016-customs lists prescribed export papers and does not state that customs will cease endorsing ARE 1; exporters should seek formal clarification from Customs Commissioners. In practice some ports have discontinued exchange control and export promotion shipping bill copies; exporters should submit available documents (excise invoice, bill of lading, shipping bill copies and ARE 1 even if unsigned), include a covering letter citing the circular and local standing order, and ask range officers to obtain written confirmation from customs if required.