Export from SEZ - procedure under central excise is applicable or not

[HITENDRA DAVE]

when we are export any goods from out of and as well as india like SEZ can we export under self sealing and not required of the signature of the excise authorities in the ARE-1 ? Please reply

[Surender Gupta]

If you are falling under central excise net, registered under central excise, you need to remove the goods either following the self sealing procedure or following the sealing by the departmental officer. If you are not falling under central excise net, in that there is no need to invite the central officers for sealing, but you will remove the goods under self sealing only. The material shall be checked at customs port or SEZ entrance only.

AI Summary

Central excise applicability dictates self sealing or departmental sealing for goods removed to SEZ; non-registrants use self sealing. If registered under central excise, removals to SEZ must follow central excise removal procedures and may use either self sealing or departmental sealing. If not within the central excise net, departmental sealing by central excise officers is not required and removals are under self sealing, with inspection at customs port or SEZ entrance.