Export Documentation and Procedure

Government has accepted in principle that export of goods from India should be relieved of domestic series(both Customes and Central Excise) so that Indian goods can be internationally competitive. Further, it is also the Government's endeavour that exports should not be held up or delayed and if there are some deficiencies, the custom officer may obtain an undertaking from the exporter to make them good but the consignment, would be allowed to move on. In this background, first I shall dwell upon the procedure to be followed by the manufacturing units which are registered with Central Excise Department

If the exporter desires the sealing of goods intended for export at the place of despatch, he would have to submit application in AR4 form in sixtuplicate duly signed by the manufacture as well as by the merchant exporter(if exporter is different from manufacturer) for removal of goods to the Central Excise Range Office for examination at least 24 hours before the intended removal.

When the goods are presented before the Central Excise Officer, he after verification of same with the particulars cited in the AR4 shall seal each package and endorse each copy in token of having such examination done.

However,if the goods are stuffed in the container at the factory (for which permission is required to be obtained in advance from the custom of the port from which customs formalities are to be completed), then each package is not required to be sealed. In place of that after verifying that container is empty and examination of goods as per model examination order given in the permission for factory stuffing obtained in advance , the package would be stuffed in the container under central Excise Officers supervision and sealing by one time bottle seal bearing the seal number by Central Excise Officer(Supdt.).

Original, duplicate and sixtuplicate copies of AR4 are returned to the exporter. the tripulate copy is sent to jurisdictional AC by post or given to exporter in temper-proof sealed cover to be produced to JAC. Quadruplicate copy is sent to CAD and quadruplicate copy is kept for Range record. the exporters use the sixtuplicate copy of the purpose or claming drawback.

The AR4 apart from containing the details of package for export, quantity, value, duty paid/payable and debited from running bond a/c maintained for the purpose, contains declaration in respect of availment of benefit under CENVAT Credit Scheme/rule 12(1)(b)/Rule 13(1)(b) of Central Excise Rules, 1944. It also contains declaration regarding whether export is in discharge of export under SEEC scheme or under claim for duty draw back.

The AR4 has in addition four parts - A, B, C & D. Part A is filled by Central Excise Officer after examination. Part B/C is filled by customs Officer at the Customs Port/land customs station or Foreign Post Office.

In this case also, AR4 is prepared in sixtuplicate. However, in this case there is no need to give prior intimation. The original and duplicate copy of AR4 are sent long with goods and disposed off i the same manner as in case of goods dispatched after examination at factory. The triplicate, quadruplicate, sixtuplicate and sixtuplicate copies of AR4 are required to be sent to Central Excise Range Office within 24 hours of removal of consignment. The jurisdictional Central Excise Supdt. after examining the information contained in AR$ and verifying the facts of duty payment and other declarations made by exporters, signs the AR4 on all the four copies of AR4 and returns the triplicate copy of AR4 in sealed over to exporter and sixtuplicate copy of AR4 also to be presented at place of export if drawback is claimed.