Export by EOU/EHTP/STP Units - Central Excise Practice Manual (OLD) - Central Excise

Export by EOU/EHTP/STP Units For export of consignment, the EOUs are required to take the consignment to the port of export under the cover of ARE-1 . Application for removal of a consignment for export should be in ARE-1 form in quadruplicate and to be presented in advance of removal of goods to the jurisdictional Range officer along with relevant documents like invoices, shipping bill, packing list, GR declaration and insurance cover for duty involved etc. All packages should be marked with S. No. and identification marks before presentation. The jurisdictional Central Excise Officer verifies particulars of packages with the details mentioned in the application and seal each package with departmental seal. The Bond Officer endorses all the copies of application and records the examination report on the application and return duplicate and triplicate copies of ARE-1 to the unit. The unit is required to dispatch the goods under the copies of duly endorsed ARE-1 to the port of export. At the port of export, the goods are presented to the Customs Officer along with original, duplicate and quintuplicate (optional copy) copies of ARE-1 . The shipping bill is filed at the port of export. The Customs Officer at the port of export verifies the copies of the ARE-1 and after allowing shipment, make endorsement on the ARE-1 with the effect that the goods have been duly exported (by citing shipping bill number and date and other particulars of export) and return the original and quintuplicate copies to the exporter. The duplicate copy of the ARE-1 is submitted as proof of export to the Bond Officer, in charge of the unit. The EOUs are allowed in-house stuffing of container by Commissioner of Central Excise. The container can be brought to the factory for stuffing and thereafter, the stuffing of the container can be undertaken under the supervision of the Bond officer. This facility has been extended under CBEC Circular No. 422/55/98-CX dated 21.8.98 . The unit is required to present shipping bill in quadruplicate for air consignment and in quintuplicate in case of ICD cargo. In case of ICD cargo, quadruplicate and quintuplicate copies are known as transference copy 1 2 respectively. The different copies of shipping bill should be marked in red ink e.g. Triplicate Exporter's Copy‛, quadruplicate Customs copy etc. The normal validity period of shipping bill for export by air is 72 hours and in the case of export by sea, it is 15 days. For extension of this time limit, the unit is required to approach the Assistant/Deputy Commissioner of Customs at the port of export. While presenting the shipping bill, the units are required to ensure that all the columns of shipping bill are properly or correctly filled in, either by typing or taking computer print-out as handwritten shipping bill is not entertained. The following documents are attached with the Shipping Bill:- (i) G.R. form (in duplicate), (ii) Invoice packing list, (iii) A declaration by the unit confirming correctness of export information including contract with foreign buyer etc., (iv) Insurance cover for duty involved.