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.

[GANTI SARMA]

No, you can't do it, as Rule saying that manufacturer exporter can send the consignment to port by following two ways i.e. sealing with department or SRP. For which you should prepared ARE-1 and send along with consignment duly signed and certified by manufacturer. Else it will treat as domestic sales.

 

[Umanand Vijay]

Ganti Sharma

Thanks for reply

Kindly inform the rules under which only two procedure of export are menioned. -

[GANTI SARMA]

As per Rule 187 of Central Excise Rules, 1944 discussed about sealing and examination of export goods by proper Central Excise officer. Later on 11.08.2003 department of CE provided self sealing vide circular no.736/52/5003-CX.  

[Guest]

in terms excise that goods dispatch by sealing of central excise officer,  if the goods are exporting under any schemes like DES, DFIA, other wise you can export under SRP.

what ever it may be ARE1 is necessary for export of goods.

 regards

srinivas

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.