CONDITION OF EXPORT THROUGH CT-1

[RAM SHARMA]

DEAR EXPERTS,

1. IS IT COMPULSORY CONDITION THAT EXPORT SHOULD BE CLEARED FROM MANUFACTUREING PREMISES THROUGH  CT-1.

2. CAN A MERCHANT EXPORTER BROUGHT THE GOODS FROM MANUFACTURER IN OWN PREMISES THROUGH  CT-1  AND STUFFING THE CONTAINOR.

PL QUATE ANY NOTIFICATION OR RULE AND ALSO CLERIFY SR. NO. 4 OF CIRCULAR NO. 952/13/2011-CX

THANKS

AI Summary

Export clearance through CT-1 permits bonded merchant consolidation for export subject to bond, CT-1 issuance and ARE-1 compliance.
A merchant exporter may obtain CT-1 certificates after executing a Form B-1 bond so manufacturers can clear goods without payment of duty; the merchant must provisionally debit estimated duty against the bond in Part II of CT-1, invite the jurisdictional officer when consolidating and stuffing containers at the merchant warehouse, and ensure actual debit is recorded when goods leave the manufacturer. ARE-1 should be signed by both merchant and manufacturer and indicate the authority before whom the bond was executed; the merchant bears liability under its bond.