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.  

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

Export examination requirement: consignments must be sealed or self sealed and accompanied by ARE 1 to qualify as exports.
A manufacturer exporter must dispatch export consignments to port either after sealing/examination by a Central Excise officer or under an authorised self sealing procedure (SRP); otherwise the movement is treated as domestic removal. In either authorised route the consignor must prepare and send ARE 1 with the consignment, duly signed and certified by the manufacturer, and the procedures are governed by the Central Excise Rules and administrative circulars permitting self sealing.