ARE 1 REQUIRED FOR DEEMED EXPORT

[S SHAH]

R/sir,

We want to supply material against deemed export, party insisting that you have prepare ARE-1 and send it for deemed export benifit . party have also EPCG licence . Is there any requirement for submission of ARE-1 at the time of dispatch .

Please guide.

With Regards,

SNEHAL SHAH

AI Summary

ARE-1 Forms Not Needed for Supplies to EPCG License Holders; ARE-3 Required for 100% EOUs. A query was raised regarding the necessity of preparing ARE-1 forms for deemed exports, specifically when supplying materials to a party with an EPCG license. The responses clarified that for supplies to 100% Export Oriented Units (EOUs), ARE-3 forms are required. However, for supplies under Project Authority Certificates or to EPCG license holders, ARE-1 forms are not necessary. The guidance provided depends on the specific category of the supply transaction.