https://www.taxtmi.com/forum/issue?id=106616 Merchant export requires Advance Authorization from DGFT for third party exports, CT 1 issued by the merchant exporter, ARE 1 signed by the merchant exporter, and H form after export. The Advance Authorization number and date must be shown on invoice, packing list and ARE 1 to obtain import duty relief and to count exports towards licence fulfilment. CT 1 and ARE 1 are required even with factory stuffing; mode of movement (containers, CFS, LCL) affects logistics but not the documentary obligations. en-us Fri, 14 Mar 2014 10:17:54 +0530 Thu, 23 Jan 2025 15:57:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=106616 Merchant export requires Advance Authorization from DGFT for third party exports, CT 1 issued by the merchant exporter, ARE 1 signed by the merchant exporter, and H form after export. The Advance Authorization number and date must be shown on invoice, packing list and ARE 1 to obtain import duty relief and to count exports towards licence fulfilment. CT 1 and ARE 1 are required even with factory stuffing; mode of movement (containers, CFS, LCL) affects logistics but not the documentary obligations. Discussion-Forum Customs Fri, 14 Mar 2014 10:17:54 +0530 https://www.taxtmi.com/forum/issue?id=106616