TaxTMI 
TaxTMI 
Dear Sir, My query is about removal of excisable goods as free trade samples for export to the customer trail and inspection purpose. In the normal way of export under Rule 18 is ARE-1 Procedure, after custom examination ARE-1 1st and 2nd copy will come back to us. Then we can submit the same as 'Proof of shipment' to the range. If we sent small Quantity as free trade samples through courier mode, we can't raise ARE-1, because, here there is no foreign exchange involvement. So that customs authority will not accept the ARE-1. So that how we pay the central excise duty in this case?.
Payment of central excise duty
Hareesh DM
Clarification on paying excise duty for export samples without foreign exchange under Rule 19 and Rule 11 procedures. A query was raised regarding the removal of excisable goods as free trade samples for export without foreign exchange involvement, making it impossible to use the ARE-1 procedure. The issue was how to pay central excise duty in such cases. The response advised that if the conditions under Rule 19 of the Central Excise Rules, 2002, and related notifications are not met, excise duty should be paid by issuing a simple invoice under Rule 11. (AI Summary)