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    <title>Intermediate Advance Authorisation</title>
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    <description>Supplies to SEZ under an Advance Authorisation are treated as Physical Exports: show the AA number on invoices and ARE forms; reference the AA on the Bill of Export. Submit the Development Commissioner-endorsed Bill of Export plus BRC/e BRC to Central Excise and DGFT for redemption and EODC. Clear goods on duty payment or under bond/LUT; furnish ARE originals/duplicates to Central Excise for rebate or bond release. DTA-to-EOU clearances are treated as Deemed Export, use ARE-3/CT-3 and update e BRC for AA redemption.</description>
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      <title>Intermediate Advance Authorisation</title>
      <link>https://www.taxtmi.com/forum/issue?id=109603</link>
      <description>Supplies to SEZ under an Advance Authorisation are treated as Physical Exports: show the AA number on invoices and ARE forms; reference the AA on the Bill of Export. Submit the Development Commissioner-endorsed Bill of Export plus BRC/e BRC to Central Excise and DGFT for redemption and EODC. Clear goods on duty payment or under bond/LUT; furnish ARE originals/duplicates to Central Excise for rebate or bond release. DTA-to-EOU clearances are treated as Deemed Export, use ARE-3/CT-3 and update e BRC for AA redemption.</description>
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