Export rebate procedures for excisable goods require ARE certification, excise verification and sanctioned input-stage permissions.

Export under claim for rebate requires export directly from factory or approved premises within prescribed time, accounting in Daily Stock Account, presentation of ARE-1, sealing and verification by excise officers or supervised self-sealing with certification, customs certification at export, and lodging the original endorsed ARE-1 with jurisdictional excise authority together with invoices and shipping documents for rebate sanction; input-stage rebate requires declaration of input-output norms, verification and permission by excise authority, and filing of endorsed ARE-2 and supporting documents for claim processing.

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