Export through examination by port officer

[Umanand Vijay]

Can a manufacturer exporter export their goods directly to the port of export without examination at the place of despatch (either by central excise officer or under self sealing procedure). If yes is it required to prepare ARE-1 or not. Kindly provide the legal backing for the export procedure other than self sealing or examination by central excise officer at the place of despatch.

AI Summary

Exporter Must Follow Sealing Procedures and Prepare ARE-1 for Direct Port Exports Under Rule 187 and 2003 Circular. A manufacturer exporter questioned whether goods could be exported directly to the port without examination at the dispatch location by a central excise officer or under a self-sealing procedure, and if ARE-1 preparation was necessary. Responses clarified that exports must follow either departmental sealing or self-sealing procedures, with ARE-1 required. Rule 187 of the Central Excise Rules, 1944, and a 2003 circular were cited as legal backing. It was noted that ARE-1 is essential for exporting goods, including under export schemes like DES or DFIA.