Export - claim of rebate, Customs - Exim - SEZ

[shahid hashmi]

Whether claim of rebate is an export entitlement and bill of export is require to be filed alongwith the claim in view of the provisions of sub-rule(3) of Rule 30 of SEZ Rules 2006 and board CIrcular 29/2006-Customs dated 27.12.2006 stipulating that in case where export entitlements are to be availed, the movement of goods from the place of manufacture to the sez shall be on the basis of ARE-1 and BILL OF EXPORT

Posts / Replies

[Surender Gupta]

This requirement is necessary where export entitlements are being claimed. where export entitlement is not claimed, there is no requirement of are-1 or bill of export.