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Regarding simplification of Export Procedure - Procedure when bonds can
be furnished with Deputy/ Assistant Commissioner of Central Excise
Circular
No. 500 dated 15th December 1999
It
has been brought to the notice of the Board that under the existing procedure,
the merchant exporters including those manufacturer-exporters, who have to
procure the excisable goods for export under bond manufactured in different
parts of the country, have to furnish several bonds with the Deputy/ Assistant
Commissioner of Central Excise of the supplier's area and submit proof of
exports for discharge of such bonds and thus, it is a large documentation and
time-consuming procedure. The alternative procedure of acceptance of a
consolidated bond with the Maritime Commissioner is also cumbersome and
inconvenient because there are limited numbers of Maritime Commissioners and for
every export supply a debit certificate has to be obtained from the Maritime
Commissioner.
2.
The matter has been examined by the Board. It is recognized that the
Indian industry is growing in the inland areas and the growth of industries is
no more limited to hinterland of a seaport. There has been considerable growth
of exports from Inland Container Depots and the Air Cargo Units located in the
inland areas, and the same is likely to grow even at faster rate in future. In
this scenario, it is felt necessary to modify the Central Excise procedures to
facilitate exports.
3.
As a measure of simplification of the export procedures, it has been
decided that Commissioner of Central Excise (excluding those under whose
jurisdiction the office of Maritime Commissioner already exist) will designate
one Deputy/ Assistant Commissioner of a Central Excise as "Deputy/
Assistant Commissioner of Central Excise (Exports)" who will discharge a
similar function as being discharged by the existing Maritime Commissioners, so
far the exports under rules 13 (1) (a) and rule 14 are concerned. The procedure
will be as follows:
(1)
Any merchant exporter/manufacturer-cum-merchant exporter (hereinafter
referred to as "the exporter") can file a Bond under
rule 13 (1) (a) or a General Bond under rule 14 of the Central Excise Rules,
1944 with the designated Deputy/Assistant Commissioner of Central Excise
(Export) under whose jurisdiction his Head Office/factory is located (within the
jurisdiction of the Commissionerates). The bond will be furnished along with
security/bank guarantee equal to 10% of the bond amount unless the exporter is
exempted from furnishing such security by the Commissioner in terms of Board's
Circular No. 284/118/96-CX dated 31/12/96. (as modified -to add "Trading
Houses"). To reiterate the relevant provisions of Circular No. 284/118/96,
supra, it is stated that the Circular exempts Super Star Trading House, Star
Trading House, Trading House, Export House, Registered Exporters (Registered
with the relevant Export Promotion Council), manufacturers registered with the
Central Excise Department, subject to the conditions that - (i) the exporters
have not come to the adverse notice of the Department in last three years, (ii)
all the formalities required under Central Excise Act and Rules related to
exports are regularly complied with and (iii) a copy of the
registration-cum-membership certificate (RCMC), duly attested by the exporter is
submitted. The exemption from giving security/sureties can be withdrawn without
prior notice to any exporter if he comes to the adverse notice of the
Department.
(2)
The exporter can procure the goods from a factory located anywhere in
India.
(3)
In the cases where B1 bond is executed for specific consignment before
the Deputy/Assistant Commissioner of Central Excise (Export), the exporter
should obtain an attested photocopy of bond duly accepted by such
Deputy/Assistant Commissioner of Central Excise and produce the same to the
Superintendent of Central Excise having jurisdiction over the factory/approved
place of storage from where the goods have to be removed for export, at the time
of presentation of AR-4.
(4)
Where a consolidated B1/B16 general bond is executed, the exporter shall
request in writing in the proforma given in Annexure-I, the Deputy/ Assistant
Commissioner of Central Excise (Export) [with whom he has furnished the bond]
for issue of a certificate of provisional debit in the Running Bond Account
maintained in the Divisional Office. The Duplicate copy will be retained by the
Divisional Office and the original & triplicate copies will be handed over
to the exporter. The original copy will be presented to the Superintendent
having jurisdiction over the factory of export goods. The triplicate copy will
be for exporter's records.
(5)
The format of Running Bond Account will be the same as given in Circular
No. 87/87/94-CX, ibid. The provisional debit/credit entry should be clearly
indicated, and fact of its conversion into actual debit/credit should be
recorded in remarks column with date and the Deputy/Assistant Commissioner of
Central Excise (Export) will initial on cash such entry in relevant column.
(6)
The certificate will have to be produced by the exporter before the
Superintendent of Central Excise at the time of presentation of AR-4 for
signature in cases where the exports are being effected under the examination
and sealing of the consignment in the factory/approved premises by the
jurisdictional Central Excise officer.
(7)
Where the exporter intends to clear the goods under the self-removed or
Self-certification procedure, he will submit this certificate within 24 hours of
removal along with the requisite copies of AR-4. The Superintendent will endorse
on the triplicate, quadruplicate, quintuplicate and Sixtuplicate copies of AR-4
(At Sl.No.1 of Part-A) the details of bond bases on the certificate and dispose
of the AR-4 as specified in existing instructions.
(8)
The provisional debit shall be converted into actual debit on the basis
of Central Excise duty (corresponding to the quantity & value), mentioned in
AR-4 (triplicate copy), received from the jurisdictional Central Excise Range
Office (place of removal for export).
4.
The document for proof of export shall be filed before the
Deputy/Assistant Commissioner of Central Excise (Export) with whom the bond is
executed and the usual procedures as contained in Paras 10.1, 10.2 and 10.4 of
Circular No. 87/87/94-CX supra, shall be followed.
5.
The Deputy/Assistant Commissioner with whom bond is executed, may also
make Block Transfer in favour of the Deputy/Assistant Commissioner of Central
Excise having jurisdiction over the factory, and entire procedure related to
Block Transfer contained in Circular No. 87/87/94-CX, supra, will apply, mutatis
mutandis.
6.
Except as provided or hereinbefore, all the instructions contained in
Circular No. 87/87/94 supra, as amended from time to time by other instructions
of the Board, will continue to be followed.
7.
It is specifically clarified that the above procedure shall be in
addition to the existing procedure of furnishing bond with -
(a)
the Maritime Commissioner,
(b)
with the deputy/Assistant Commissioner having jurisdiction over the
factory from which the export goods are cleared.-
(i)
by merchant exporters themselves
(ii)
by manufacturers on behalf of a merchant exporter.
8.
The trade and field formations may suitably be informed. Any difficulties
noticed in this regard may be brought to the notice of the Board immediately.
9.
Receipt of this Circular may please be acknowledged.
10.
Hindi version will follow.
ANNEXURE
- I
(Original/
Duplicate/ Triplicate)
To
The
Assistant Commissioner of Central Excise,
Sir,
I
intend to export excisable goods. The details are as under: -
I.
Manufacture's Name & factory address:
II.
Range/ Division/ Commissionerate/ (Having jurisdiction over the factory
of manufacture):
III.
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Sr.
No.
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Description
of Goods
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Quantity
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Value
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Rate
of Duty
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Duty
Involved
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(1)
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(2)
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(3)
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(4)
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(5)
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(6)
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IV.
Total duty involved (In words & figures):
I
have furnished bond*, which was accepted by you in F.No.. You are
requested to issue provisional Debit certificate of the duty men mentioned at IV
above.
FOR
DEPARTMENTAL USE ONLY
It
is certified that M/s _____________________________________________,
(Address) has furnished a bond* for Rs._________________(Rupees______________________________) in
balance. A credit of Rs._________________(Rupees_______________________________________________________________________________)
has been made. Exporter may be permitted to clear goods on AR-4 without payment
of duty for export under 13 of the Central Excise Rules, 1944.
(Signature
of the Assistant Commissioner)
Stamp
Note:
*Specify the type of bond.
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