Advance Order Release (ARO), Central Excise

[Salil Patel]

Dear Sir,

Please tell me all about Sales against ARO

Posts / Replies

[Naveed S]

An Advance Licence holder intending to source the inputs from domestic/indigenous sources i.e from EOU, SEZ, STP etc units in lieu of direct import has the option to source them Against Advance Release Orders (ARO) denominated in foreign OR Indian currency.

In such a case the licence shall be invalidated for direct import and a permission in the form of ARO shall be issued which will entitle the supplier to the benefits of deemed export.