Page 259 - DMGT546_INTERNATIONAL_TRADE_PROCEDURE_AND_DOCUMENTATION

International Trade Procedures and Documentation

Notes by the exporter. After he is satisfied that the information contained in the ARE-I/ARE-II is true,
he will sign at appropriate places in the four copies of ARE-I/ARE-II submitted to him and put
his stamp with his name and designation below his signature. He would then dispose of the
triplicate, quadruplicate, quintuplicate and sextuplicate copies of ARE-I/ARE-II as under:
Triplicate: To the rebate sanctioning authority viz. Maritime Collector of Central Excise or the
Assistant Commissioner of Central Excise as declared by the exporter on the ARE-I/ARE-II. This
copy on the request of exporter may be sealed and handed over to the exporter/his authorized
agent for presenting to the rebate sanctioning authority.
Quadruplicate: To the Chief Accounts Officer in the Commissionerate Headquarters.
Quintuplicate: Office copy to be retained by the Central Excise Officer.
Sextuplicate: To be given to the exporter.

The exporter also has the option of examination and sealing of the goods by excise authorities at
his premises so that the goods may not be examined by the customs authorities at the port/
airport. Here again, the exporter will prepare and submit copies of ARE-I/ARE-II forms as
already explained above. The Superintendent of Central Excise may depute an Inspector of
Central Excise or may himself go for sealing and examination of the export consignment. The
Central Excise Officer examining the consignment would draw samples if necessary in triplicate.
He would hand over two sets of samples, duly sealed, to the exporter or his authorized agent, for
delivering to the Customs Officers at the point of export. He would retain the third set for his
records.
The original, duplicate and sextuplicate copies of the ARE-I/ARE-II shall be presented by the
exporter/his authorized agent to the Customs Officer at the point of export along with the
goods, Shipping Bill/Bill of Export and samples sealed by the Central Excise Officer. The export
consignment shall be checked by the Customs Officer to see whether the seals are intact and the
marks and number tally and if found in order he may allow exports after ensuring that the
Number of the ARE-I/ARE-II has been indicated in the Shipping Bill/Bill of Export.

The samples shall be treated as per instructions/standing orders of the Collector of Customs or
the Central Board of Excise and Customs. After the goods have been shipped, the authorized
Customs official would make necessary endorsement in the original, duplicate and sextuplicate
copies of the ARE-I/ARE-II at appropriate places and put his stamp with his name and designation
below his signature. The Customs Official will hand over the original and sextuplicate copies
back to the exporter. The original copy will be used by the exporter in filing the claim for excise
rebate. The duplicate copy will be sent by Customs to the Rebate Sanctioning Authority. This
copy, on a request from the exporter, may be sealed and handed over to the exporter/his
authorized agent for presenting to the rebate sanctioning authority.

12.3 Procedure for Filing the Rebate Claim and its Sanction

Depending upon the exporter’s option declared on the ARE-I/ARE-II, the claim should be filed
with the jurisdiction of Maritime Collector of Central Excise and/or with Assistant Collector of
Central Excise having jurisdiction on the factory of the exporter for claiming the rebate of excise
duty on goods exported. The following documents need to be filed for claiming rebate:
1. Application in the prescribed form
2. Duplicate copy of ARE-I/ARE-II in sealed cover received from Customs Officer
3. Duly attested copy of Bill and Lading

4. Duly attested copy of shipping bill (export promotion copy)

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