What is CT3 form. How to get CT3. Why CT3 required


What is CT3 form? How to get CT3? Why CT3 required?


What does CT3 mean? How to get CT3? Why CT3 required? Where to apply for a C3? These are some of the questions among exporters about CT3 who have been in 100%EOU and SEZ works under STPI.


What is CT3? How does CT3 function?


What is CT3 form How to get CT3. Why CT3 required

CT3 form is issued by Customs & Excise officials to units under STPI and 100% EOU units to procure Indigenous Capital Goods locally without central excise duty.


STPI or EOU units can apply with pro forma invoice of supplier along with green card issued by STPI/EOU with customs and central excise jurisdiction where units are located. Once after verifying the said documents necessary approval to issue CT3 form is ordered by customs officials. After necessary entry in the records of customs and central excise, CT3 form is issued in triplicate. A copy of ct3 is filed in the records of customs and central excise. Two copies of originals deliver to the STPI or EOU units.


The EOU or STPI unit once after obtaining the said CT3, one original is sent to the manufacturer of indigenous goods along with the purchase order. Once after obtaining the said CT3 from buyer, the supplier (manufacturer) supplies goods as per purchase order to the unit without charging central excise duty.


CT3 is used to procure indigenous goods within the country with exemption of central excise duty.


After obtaining such original CT3 , the supplier moves goods to buyer. Once after movement of such goods, the said original CT3 is surrendered within the jurisdiction of supplier’s customs and central excise to avail central excise duty exemption benefit.  Also read Re warehousing procedures under SEZ and EOU


I hope, I could clarify about CT3 FORMs used by exporters working under STPI and 100% EOU.


Would you like to share your experience in handling CT3?


The above information is a part of Export Import Training course online

Comment below your thoughts about CT3 used by export/import units under 100%EOU and STPI.


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  The information provided here is part of Import Export online Training


adam shaikh: dear sir, please clear procedure SEZ to DTA sale (scrap sale)

Bhupendra Sharma: What is the process of Sale against CT-3 without excise. please give me all the documentation information about it.

D.K.Narasimha Murthy: Sir, I want to know the validity of CT 3 Certificate.

ANANTHA BB: Hi - I had clearly understaning,,, Thanks for the same

Surendran Kollerath: Hi D.K.Narasimha Murthy, You may consult concerned EOU/EPZ office to know latest details.

Mayur Patel: I want to know the validity of CT 3 Certificate.

Savitha: Sir, If We received the CT-3 from seller, how to claim the ED from buyer.

vijay: what maxmimum value for ct3 required

Anmol Mothay: I am Anmol from Mumbai.I have to handle the banking,excise,custom and logistics. Sir, i am PGDM in banking and finance i really want to gain knowledge and give exams so that i can implement in practically..please suggest me the course LC,Remittance rules,negotiation with bank for USD,calculation and full logistics.

AHMED: respected sir, what is the difference between the sales against the form c and ct 3 both having excise exempted or not,if we made sales with ct 3 does the buyer have to produce the ARE 3 FORM OR NOT, why not ct 3 form please clarify my doubts because where iam working all these having including these rg goods, esi pf


CHANDRA SEKAR: Can you please tell how long the CT3 (being issued) is valid in Karnataka... Thanks / Regards, R. Chandra Sekar Mobile No. 9900952867

Sanjay Joshi: Dear sir, I am a distributor company. Can I claim the modvat amount refund from excise dept for the material which I have to invoice without paying the excise duty against CT 3? AND how can I claim this amount ? I am asking this question because we are already paying the cenvat and SAD at the time of importing the material. Regards,

Vimal Kumar: Dear Sir, Recently I have started a Trading company in Bangalore. I am purchasing plastic goods from a company and they are charging me 12.5% excise duty. I have only TIN registration (CST and VAT). I won't get the benifit of Excise duty. I am supplying the same material to an another company and they are eligible for excise duty purchase and sale. My concern is : Is there any provision for transfer the excise duty, which I have paid during my purchase to my customer. I know I wont get any benifit from this. But my customer will get the benifit of excise duty, which I have paid. Regards Vimal Kumar 09159119743, 7899082155

kaushik roy: Dear Sir, one 100% EOU assessee applied for CT3 in Oct'14.Now it is found that the supplier refused to supply the goods against the said CT3.In a letter addressed to the C,excise officer the assessee(100% EOU unit)wants to cancell the said CT3 issued to him almost one(1)year earlier.Now what the Central Excise authority will do? please explain.

N.PRAKASH: Dear sir, We have done CT3 clearence earlier and in audit the excise duty involved for the same have been asked to reverse by department.Is this the procedure and confirm in what way is this related to exemption.Where and how can I get answer

Deven: Sir, can we sent material in two or more parts against one CT-3 form? For example party has issued us ct3 form for 15000nos quantity, if we sent 7500nos now & after some days remaining 7500nos? is this possible?

A PAUL JOSEPH: I would like to know the proper authority to whom the duty drawback on supplies to 100% EOU (CT3 supplies) to be filed. Is it with the Development Commissioner, Export Processing Zone or with any other authority?


Kothari N: Can we undertake a "Sale in Transit" transaction with CT3 form ? Eg. Company A : 100% EOU Company B : Manufacturer Trader A : The trade company who wishes to buy from Company B and sell it to Company A All of them ARE IN SAME STATE. CT3 form between Company A and B Excise Gate pass ( Nil value) : Issued by Company B wehrein Buyer is TRADER A and CONSIGNEE is COMPANY A Material is sent to the 100% EOU unit (Company A) with Commercial Invoice of TRADER A and it is a " Sale i Transit " transaction. Is it Legitimate to carry out such a sale ?? Which Rules of Excise will allow us to do so ? Pl help. Thanks

yogesh: Can we track status of CT-3 bond?

Francis Arockiaraj: My client is a merchant exporter, willing to procure goods for export from another merchant exporter. How to get CT3 and where from since my client is not registered with Central Excise

Suresh Babu: Dear Sir, I have made a Sale to EOU, I received CT3 and the same is surrendered to my Excise range office. How to avail central excise duty exemption benefit. Request you to let me know the procedure.



Prashantsingh: Sir, in case there is an amendment of prices in a back date. Since the the certificate for the old parts shipped is already issued, how to settle the increase or decrease in price impact retrospectively pls guide ? Also, in case the there is increase in price for the supplier(the one to whom CT3 is issued) how will he avail the benefit ? Is it through simply raising the supplementary working or any special way as per the regulations ?

Raghavendra Reddy M: Dear Sir/Madam, If the goods are removed against CT-3, with in time limit of 1 year of CT-3 Say time limit was upto 23.12.2016, goods were removed in October 2016, until expiry of time limit if other party not inward the goods from transporter, now we approached him to inward but the party is saying that time limit is expired. In this whether Date of removal or Date of Inward is to be considered for expiry of Time limit of 1 year

MADHU: Dear Sir, We are Exporters based in KA with KA TIN. Will be purchasing manufactured goods from MH for Overseas Sale. Supplier is charging 12.5% Excise Duty + 2% against CST. Towards CST, we will submit H-form to him. But how can we avoid paying 12.5% Excise Duty as this is Export Cargo..? If we pay this duty amount to supplier the can we claim back from Govt post-exports..? Which is better avoid paying or pay it first and get refunds later (which is tedious process anyway)..? Kindly clarify above soonest as we have this Order being finalised this week. regards

SHIVAKUMAR: Dear Sir, pl.suggestetion what r the docs.requried & how know about step by step eou deatils. thqs & regards shivakumar

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