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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: 02-12-2016
    Customs Circular No. 59/2016
    Outsourcing by an authorized Courier-reg.

    Date: 02-12-2016
    Customs Circular No. 58/2016
    Roll out of Express Cargo Clearance System (ECCS) at Courier Terminal, Sahar, Mumbai-reg.

    Date: 01-12-2016
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    Seeks to futher amend notification No. 12/2012-Customs dated 17th March, 2012, so as to withdraw CVD exemption on gold coins having gold content not below 99.5%, and gold findings.

    Date: 01-12-2016
    Customs Notification No. 6/2016 (NT)
    Appointment of Common Adjudicating Authority by DGRI

    Date: 01-12-2016
    Customs Notification No. 5/2016 (NT)
    Appointment of Common Adjudicating Authority by DGRI

    Date: 01-12-2016
    Customs Notification No. 145/2016 (NT)
    Rate of exchange of conversion of the foreign currency with effect from 2nd December, 2016

    Date: 01-12-2016
    Customs Circular No. 57/2016
    Guidelines for the sale of seized/confiscated gold - reg.

    Date: 01-12-2016
    Central Excise Notification No. 36/2016
    Seeks to further amend notification No. 12/2012-Central Excise dated 17th March, 2012, in respect to the excise duty exemption on branded gold coins of purity 99.5% and above.

    Date: 30-11-2016
    DGFT Public Notice No. 45/2015-2020
    Amendment in Annexure III and Annexure IV to Appendix -6E [Format for Quarterly Report for the Working Units and Format for Annual Progress Report for the Working Units] as contained in the Appendices and Aayat Niryat Forms of FTP 2015-20–reg.

    Date: 30-11-2016
    144/2016-CUSTOMS (N.T.)
    Tariff Notification in respect of Fixation of Tariff Value of Edible Oils, Brass Scrap, Poppy Seeds, Areca Nut, Gold and Sliver



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