Proof of export

[Akhilesh Chhaparwal]

dear sir

we are export the material to SEZ unit under LUT and  ARE-1 filled. we get the  ARE-1 w duly signed by SEZ authorities. we sumbitted for Proof of export  but excise officers says the Bill of Export also required but our party do not want to issue the Bill of export so what to do?

[Surender Gupta]

Rule 12 of the SEZ rules, 2006 prescribes the procedure for supply of goods from DTA to SEZ. Accordinly, Bill of Export is mandatory requirement where export benefits are being claimed on such supply. Bill of export is required to be submitted by the supplier.

[Akhilesh Chhaparwal]

dear sir,

our party is a exporter gets the order for exports and they passed to us. we are registered in central excise. we dispatched the material on our LUT and ARE-1 verified by the central excise officers .but all the documents related to exports (L.C., Shiping Bill, Export Invoice etc.) in name of our party. at the time of proof of export the authority says its a merchant export and how can you exports the material on your LUT ? beacuse you are not an exporter  so its a offence case? give the suggestion

AI Summary

Bill of export requirement may render dispatch under LUT a merchant export and raise offence risk.
Rule 12 of the SEZ Rules, 2006 mandates that a Bill of Export is required where supplies from DTA to SEZ claim export benefits; the Bill must be submitted by the supplier. If export documents (shipping bill, export invoice, LC) are in the name of the contracting exporter while goods were dispatched under the supplier's LUT and ARE 1, authorities may treat the transaction as a merchant export and raise compliance concerns.