demed export dgft ca certificate under 5b document requirements

[rajat solanki]

https://www.taxtmi.com/circulars?id=54497

Clients have requested to provide an certificate where demeed export has been done for export obligation of EPCG and the client sells crss sheet and coils, what are document requirement for it in case of manufactured exporter who uses steel sheet as raw material and if directly exported by exporter is brc mandatory for recipets in local currency in deemed exports is shipping bill of third party exported needs to have epcg lisence number in their shipping bill advance authorisation and the certificate only mandated what to be checked a) For deemed exports:

(i) Copy of ARO/Back-to-back inland letter of Credit of Advance Authorisation for intermediate Supplies or Supply invoices or CT3/ARE3 duly certified by the Bond Office of EOU concerned showing that supplies have been received.

(ii) e-BRC as evidence of having received the payment through normal banking channel or a self-certified copy of payment certificate issued by the Project Authority concerned in the form given in Appendix-7D. but which documents are required for which type of transaction.

[YAGAY and SUN]

For EPCG Export Obligation (EO) fulfilment, the documents depend on the nature of the transaction:

1. Deemed Export - Supply against Advance Authorisation

Required:

• Advance Authorisation copy of buyer
• ARO (Advance Release Order) / Invalidation Letter
• Purchase Order
• Supply Invoice
• Transport proof (LR/E-way Bill)
• Proof of receipt by AA holder
• Payment realization proof (e-BRC, bank advice, bank statement)

2. Deemed Export - Supply to EOU

Required:

• EOU approval/LOP
• Purchase Order
• Supply Invoice
• CT-3/ARE-3 (where applicable)
• Bond Officer endorsement confirming receipt
• Transport proof
• Payment realization proof

3. Deemed Export - Supply to SEZ

Required:

• Purchase Order
• Tax Invoice
• Bill of Export
• SEZ endorsement of receipt
• Payment realization proof

4. Direct Physical Export by Exporter

Required:

• Export Order
• Commercial Invoice
• Packing List
• Shipping Bill
• Bill of Lading/AWB
• e-BRC / export realization proof

Is BRC/e-BRC mandatory for deemed exports with INR realization?

Foreign currency realization is not required for deemed exports. However, proof of payment through banking channels is required. Depending on the category:

• e-BRC/bank realization proof may be used.
• For specified project supplies, payment certificate in Appendix 7D may be accepted.

Third-Party Export under EPCG

Ideally, the Shipping Bill should mention:

• EPCG Authorisation Number
• EPCG Authorisation Date

If not mentioned, DGFT may still consider the export subject to supporting documents such as:

• Affidavit from EPCG holder
• Declaration that exports are not claimed under another EPCG licence
• Evidence linking exported goods to the EPCG holder

Additional documents:

• Third-party export agreement
• Manufacturer declaration
• Disclaimer certificate from third-party exporter
• Shipping Bill
• e-BRC/payment realization proof

For a CA/CS Certificate under EPCG

The certifying professional should verify:

• Eligibility of the deemed export category
• ARO/Back-to-back Inland LC (for AA supplies) or CT-3/ARE-3 (for EOU supplies) or Bill of Export (for SEZ supplies)
• Supply invoices
• Proof of receipt by recipient
• Proof of payment (e-BRC/bank realization/Appendix 7D certificate, as applicable)
• That the supplies/exports are not claimed elsewhere for EO fulfilment.

The key document varies by transaction type: ARO for AA supplies, CT-3/ARE-3 for EOU supplies, Bill of Export for SEZ supplies, and Shipping Bill for physical exports.

[rajat solanki]

CT-3/ARE-3 are now not available after excise subsumed under gst in case of supply to eou unit what other documents are required

[Shilpi Jain]

Query is not very clear

AI Summary

Deemed export documentation for EPCG fulfilment turns on transaction type, payment proof, and recipient receipt records. Deemed export and EPCG export obligation fulfilment require different document sets depending on the transaction type, including Advance Authorisation supplies, EOU supplies, SEZ supplies and direct physical exports. The discussion lists ARO or back-to-back inland LC, CT-3 or ARE-3, bill of export, shipping bill, invoices, transport proof, receipt endorsement, and payment proof such as e-BRC, bank advice or Appendix 7D certificate. For third-party EPCG exports, supporting documents and linkage to the EPCG holder are emphasised, along with verification that the same export is not claimed elsewhere.