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          Central Excise

          Export by EOU/EHTP/STP Units

          100% Export Oriented Unit Scheme - 100% EOU Scheme (OLD)

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          ARE 1 export procedure mandates pre verification, endorsed shipping bill submission and Bond Officer proof of export. Export consignments must be removed to the port under ARE-1 presented in advance with invoices, shipping bill, packing list, GR declaration and insurance; Central Excise verifies and seals packages and the Bond Officer endorses ARE-1 copies. At the port Customs files the shipping bill, verifies ARE-1, endorses export particulars on ARE-1 and returns original copies to the exporter while the duplicate serves as export proof to the Bond Officer. In-house container stuffing is allowed under Bond Officer supervision where authorised; shipping bills must be correctly completed and accompanied by prescribed documents.
                            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                              Provisions expressly mentioned in the judgment/order text.

                                  ARE 1 export procedure mandates pre verification, endorsed shipping bill submission and Bond Officer proof of export.

                                  Export consignments must be removed to the port under ARE-1 presented in advance with invoices, shipping bill, packing list, GR declaration and insurance; Central Excise verifies and seals packages and the Bond Officer endorses ARE-1 copies. At the port Customs files the shipping bill, verifies ARE-1, endorses export particulars on ARE-1 and returns original copies to the exporter while the duplicate serves as export proof to the Bond Officer. In-house container stuffing is allowed under Bond Officer supervision where authorised; shipping bills must be correctly completed and accompanied by prescribed documents.


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