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Export without Payment of Duty Part-I, General, Central Excise Act, 1944, the Additional Duties of Excise Act, 1957.


Chapter 7
EXPORT WITHOUT PAYMENT OF DUTY
Part-I
General

  1. Introduction

    1.1 The conditions and procedure relating to export without payment of duty (i.e. duty under the Central Excise Act, 1944, the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957), the Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 (40 of 1978); and special excise duty collected under a Finance Act) are contained in Notification Nos. 42/2001-Central Excise (N.T.) to 45/2001-Central Excise (N.T.), all dated 26th June, 2001 issued under rule 19 of the Central Excise (No.2) Rules, 2001 (hereinafter referred to as the said Rules). The new rule 19 corresponds to rule 13 of the Central Excise Rules, 1944.

    1.2 Some important changes have been introduced under the present procedure, which are mentioned below and explained in detail subsequently: -
    1. The concept of furnishing of a ‘Letter of Undertaking’ by a manufacturer-exporter has been introduced. The clearances for export by a manufacturer-exporter will be effected similar to clearances for home consumption after he furnishes Letter of Undertaking.
    2. The merchant-exporters are required to file ‘bond’ in specified format. A manufacturer-exporter may also file bond and follow the ‘bond-procedure’ specified in the notification.
    3. Under bond procedure, the concept of ‘self-debit’ by the exporter has been introduced. The exporter need not go to the ‘bond-accepting authority for a ‘debit-certificate’ before each removal.
    4. The procedure of ‘acceptance of proof of export’ has been simplified. The concept of ‘ Self-credit" based on the copy of A.R.E.1 duly certified by Customs authorities at the place of export is being introduced.
    5. In each Commissionerate of Central Excise, there will be an officer designated as ‘Deputy/Assistant Commissioner of Central Excise (Exports)’ whose functions will be similar to the Maritime Commissioners.
    6. Number of copies of ‘application for Removal (A.R.E.1)’ has been reduced compared to AR-4. This will be further reduced after completion of computer networking in the Department enabling ‘on-line verification’ of exports.
  2. Categories of exports

    2.1 There are two categories of export without payment of duty
    1. Export of finished goods without payment of duty under bond or undertaking.
    2. Export of manufactured/processed goods after procuring raw material without payment of duty under bond.

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What is New?

Date: 16-05-2019
Notification No.37/2019 - Customs (N.T.)
Exchange Rates Notification No.37/2019-Custom(NT) dated 16.05.2019

Date: 16-05-2019
Trade Notice No. 15/2015-2020
Claim of MEIS benefits for exports made to countries in the OFAC List such as Iran and for Vostro Payments

Date: 16-05-2019
TRADE NOTICE No. 16/2019-20
Prohibition on direct or indirect import and export from/to DPRK (Democratic People's Republic of Korea) in terms of UNSC resolutions concerning DPRK - Para 2.17 of the Foreign Trade Policy 2015-20

Date: 15-05-2019
Notification No. 36/2019-CUSTOMS (N.T.)
Tariff Notification in respect of Fixation of Tariff Value of Edible Oils, Brass Scrap, Poppy Seeds, Areca Nut, Gold and Silver- Reg

Date: 15-05-2019
Trade Notice No. 14/2015-2020
Three months time window for applying for MEIS for shipping bills with HS Codes which were harmonized and notified under MEIS Appendix 3B, Table 2 after a delay

Date: 15-05-2019
Policy Circular No. 23/2015-20
Non-requirement of submission of Hard copy of application at RAs for issue of Advance Authorisation (AA) & EPCG Authorisation

Date: 15-05-2019
ECA Circular No. 24
Administrative Review of Adjudication Orders passed by subordinate officers - regarding.

Date: 14-05-2019
TRADE NOTICE NO. 13/2019-20
Imports of Maize (feed grade) under the TRQ Scheme for 2019-20.

Date: 14-05-2019
Notification No. 15/2019-Customs
Seeks to further amend notification No. 50/2017-customs dated 30th June 2017 to postpone the implementation of increased customs duty on specified imports originating in USA from 16th May, 2019 to 16th June, 2019.

Date: 14-05-2019
Public Notice No. 8/2015-20
Amendment in the Para 3.01 (b) of the Handbook of Procedures



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