TaxTMI 
TaxTMI 
DEAR EXPERTS,
OUR COMPANY IS A MANUFACTURING EXPORTER COMPANY NOW WE WANT TO BECOME A MERCHANT EXPORTER. HOW WE CAN BECOME A MERCHANT EXPORTER. PL ADVICE.
THANKS
MERCHANT EXPORTER CONDITION
23 Aug 2012 
3 Replies 
8691 Views Asked by
Merchant exporter registration requires IEC and tax amendments, bond filing, CT 1 issuance and ARE 1 customs compliance.
To become a merchant exporter amend the Importer and Exporter Code and VAT/CST registrations, file a General Bond B 1 with security before the jurisdictional DC/Commissionerate, and issue CT 1 to the manufacturer. The shipping bill must show the manufacturer exporter; the ARE 1 is to be signed by both parties and record the manufacturer's invoice value and duty along with bond and CT 1 details. For stuffing at the merchant's premises, obtain one time Customs permission and an excise NOC to deputise staff, give prior intimation, and ensure ARE 1 reflects manufacturer invoice and bond/CT 1 references. (AI Summary)
To become a merchant exporter amend the Importer and Exporter Code and VAT/CST registrations, file a General Bond B 1 with security before the jurisdictional DC/Commissionerate, and issue CT 1 to the manufacturer. The shipping bill must show the manufacturer exporter; the ARE 1 is to be signed by both parties and record the manufacturer's invoice value and duty along with bond and CT 1 details. For stuffing at the merchant's premises, obtain one time Customs permission and an excise NOC to deputise staff, give prior intimation, and ensure ARE 1 reflects manufacturer invoice and bond/CT 1 references. (AI Summary)