Central Excise Clearance for Exports in India

Central Excise Clearance for Exports in India

Central Excise Clearance for Exports in IndiaAs soon as goods are ready for despatch to the port of shipment, exporter has to apply to the central excise authority for excise clearance of the cargo. The exporter has, now an option to remove the goods with inspection by the central excise or remove the goods without inspection. For this, exporter has to apply to the jurisdiction Range Superintendent of central excise in the prescribed form ARE-1, in sixtuplicate. For inspection, exporter has to give advance notice of 24 hours to the range superintendent. The inspection may be made by the range superintendent or excise inspector, nominated by the superintendent of excise. After inspection, they seal the goods and give excise clearance. In case, goods are inspected by the excise authorities and seals are not broken, the customs authorities may not inspect the goods at the port. If goods are removed by the exporter, without the inspection by excise authorities, customs conduct inspection of goods at the port.

As a matter of policy to encourage exports, exporters are exempted from payment of central excise duty on thy, final product. Where exemption is not possible, refund of excise duty is made. Exporter has option to export under rebate or export under bond. In respect of excise duty paid on inputs, refund is made through Cenvat Credit or Duty Drawback.

In case of export under rebate, excise duty has to be paid first by the exporter and once the export transaction is completed, refund of excise duty paid can be claimed. In case of export under bond, excise duty need not be paid, but bond has to be executed by the exporter in the prescribed format, as approved by Controller of Central Excise, by producing security or surety, at least to the amount equivalent to the amount of excise duty chargeable on the goods.

 

Centralized GST registration of services permitted in India?

Retired from business ownership. Fresh GST registration in India?

GST Registration for Job workers in India

GST registration mechanism in India

Pre-registration of credit card necessary for GST payment in India

Is GST Registration required for a Job worker in India?

We have applied for GST registration, but not obtained registration certificate. Can we claim ITC in India?

Date of GST registration and date of eligibility to claim ITC

Levy of late fee for GST Tax returns filing in India 

Notice to GST return filing defaulters 

When to file Annual Return of GST online? 

Procedures to claim reduction in output tax liability of GST in India 

Procedures to claim Input Tax Credit under GST in India 

When to file first Return of GST tax in India? 

GST Tax returns filing – Who, How and When? 

How is time of supply accounted under GST Tax Calculation 

Valuation of GST under special cases 

Valuation of GST Taxable supply 

When to pay GST for supply of services? 

When to pay GST?

What is VACIS exam in US import customs clearance

When can an exporter release bill of lading from shipping company?

When does exporter get EP copy of shipping bill after customs clearance

Procedure for Central Excise Clearance Under Claim of Rebate

Customs procedures for Costa Rica Export

Registration required to export from Costa Rica

Import Customs processes in Costa Rica

Import Registration and import Licence procedures in Costa Rica

How to export from Bolivia?

How to Import to Bolivia?

How to import to India from Bolivia?

 

Click here to know GST rate on Goods and Services

GST Exemption list of goods and services

Find HSN number or Service tariff code for GST

GST registration guidelines

Indian GST Laws

How to export your goods?


Discussion Forum

You can also share your thoughts about this article.
Any one can answer on question posted by Readers