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Discussion > Custom >

New export procedure to nepal

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manager

[ Scorecard : 47]
Posted On 28 February 2012 at 17:39 Report Abuse

Will someone help to find out

what is new procedure of export to Nepal

What are the payment currencies - Rupee/Dollar payment

Which all Land Customs (option available) Ports of Exit

Documentation required at Factory level and customs/DGFT

Any other details

Thanks & Regards,

Uday


Online classes for CA CS CMA



RAMESH KUMAR VERMA
CS PURSUING

[ Scorecard : 42958]
Posted On 29 February 2012 at 10:13

  1. Conditions of export

    2.1 The conditions of export are similar to export to other countries. For clarity, these are explained below: -
    1. It is essential that the excisable goods shall be exported after payment of duty, directly from a factory or warehouse. The condition of "payment of duty" is satisfied once the exporter records the details of removals in the Daily Stock Account maintained under rule 10 of the Central Excise (No.2) Rules, 2001 (hereinafter referred to as the said Rules), whereas the duty may be discharged in the manner specified under rule 8 of the said Rules, i.e. on fortnightly or monthly basis, as the case may be.
    2. In certain cases, the CBEC may issue instructions/procedures for exporting the duty paid goods from a place other than the factory or the warehouse.
    3. The excisable goods shall be exported within six months from the date on which they were cleared for export from the factory of manufacture or warehouse. This date will be indicated on the Nepal Invoice issued for the purpose. However, the Commissioner of Central Excise has powers to extend this period, for reasons to be recorded in writing in any particular case. The exporter will be required to submit written request to the Commissioner specifying the reasons why they could not export within the stipulated six months’ period. The Commissioner should give his decision within seven working days of the receipt of the request. It should also be noted that such permissions should not given in a routine manner.
    4. The market price of the excisable goods at the time of exportation should not be less than the amount of rebate of duty claimed.
    5. The rebate claim will be admissible only if the amount of rebate of duty admissible is five hundred rupees or more.
    6. The rebate of duty paid on those excisable goods export of which is prohibited under any law for the time being in force, shall not be made.
    7. The whole or that part of duty as is granted as rebate to the exporter is not allowed as rebate to His Majesty's Government of Nepal.
    8. The goods can only be exported by land through any of the following land customs stations, namely, Sukhiapokhri, Panitanki, Jogbani, Jayanagar, Bairgania, Bhimnagar, Bitamore (Sursand), Raxaul, Sonauli, Barhni, Nepalganj Road, Shohratgar (Khunwa), Jarwa, Katarniaghat, Gauriphanta, Banbasa, Jhulaghat, Dharchula, Naxalbari, Galgalia, Kunauli, Sonabarsa, Tikonia, or such other check-post as may be specified by the CBEC.
  2. Nepal Invoice

    3.1 The Format of ‘Nepal Invoice’ has been specified in the notification no. 40/2001-Central Excise (N.T.) dated 26.6.2001 (Annexure-21It is similar to the erstwhile form except minor modifications such as incorporating "duty paid or payable" in place of "duty paid" so as to attune it with the Fortnightly Payment System.
  3. Procedure for export to Nepal

    4.1 The exporter is required to prepare five copies of Nepal Invoice. The goods shall be assessed to duty in the same manner as the goods for home consumption. The classification and rate of duty should be in terms of Central Excise Tariff Act, 1985 read with any exemption notification and/or the said Rules. The value shall be the "transaction value" and should conform to section 4 or section 4A, as the case may be, of the Central Excise Act, 1944. It is clarified that this value may be less than, equal to or more than the F.O.B. value indicated by the exporter on the Bill of Export.

    4.2 The duty payable shall be determined on the Nepal Invoice and recorded in the Daily Stock Account it should be paid in the manner specified in rule 8 of the said) Rules.

    4.3 The exporter may request the Superintendent or Inspector of Central Excise having jurisdiction over the factory of production or manufacture, warehouse or approved premises for examination and sealing at the place of despatch 24 hours in advance, or such shorter period as may be mutually agreed upon, about the intended time of removal so that arrangements can be made for necessary examination and sealing.

    4.4 In case of exports under Duty Exemption Entitlement Certificate Scheme (DEEC), Duty Exemption Pass Book Scheme (DEPB) and claim for Drawback, the Superintendent of Central Excise shall also examine and seal the consignment and sign the documents in token of having done so. In exceptional cases, where the exporter has unblemished track record of compliance (Central Excise) and where there is non-availability of Superintendent of Central Excise due to leave, vacant post or other reasonable causes, the jurisdictional Assistant/Deputy Commissioner of Central Excise may permit examination and sealing by Inspector. Other types of export may be examined and sealed by the Inspector of Central Excise.

    4.5 The Superintendent or Inspector of Central Excise, as the case may be, will verify the identity of goods mentioned in the application and the particulars of the duty paid or payable. If he finds that the declaration in Nepal Invoice are correct from the point of view of identity of goods and its assessment to duty, and that the exporter has recorded the duty payable in Daily Stock Account, he shall seal each package or the container ensuring that the goods cannot be tampered with after the examination. Normally, individual packages should be sealed by using wire and lead seals and an all-sides-closed container by using numbered One time Lock/Bottle seals or in such other manner as may be specified by the Commissioner of Central Excise by a special or general written order. Thereafter, the said officer shall endorse and sign each copy of the application in token of having such examination done;

    4.6 The distribution of the Nepal invoice shall be, as follows:
    Original
    (First copy)
    Hand over to the Exporter or his agent along with the goods, packages or container after sealing it.
    Duplicate
    (Second Copy)
    To be put in a sealed cover and given to the exporter or his agent by the Central Excise Officer for being handed over to the officer of Customs In-Charge of the concerned land customs station
    Triplicate
    (Third Copy)
    To be put in a sealed cover and given to the exporter or his agent by the Central Excise Officer for being handed over to the officer of Customs In-Charge of the concerned land customs station
    Quadruplicate
    (Fourth Copy)
    To be retained by the Central Excise Officer;

    4.7 The exporter or his agent shall then be free to remove the goods for export to Nepal, through the specified land customs stations.
  4. Procedure at the land customs station

    5.1 The exporter or his agent shall present the goods to the officer of Customs in-charge of the land customs station along with the original copy of invoice and the sealed cover containing duplicate and triplicate copies;

    5.2 The said officer shall examine the goods with reference to the declarations in the Nepal Invoice. Where the contents of all the copies of invoices tally and the packages, goods or container are satisfactorily identified with their seals in tact, the said customs officer shall make necessary entries in the register maintained at the land customs station and allow the goods to cross into the territory of Nepal. He may, to satisfy himself as to the identity of the packages, goods or containers from the particulars shown on the invoice, open container or packages and examine the goods, especially where the seals are broken;

    5.3 He will also certify on each of the three copies of the invoice to this effect and simultaneously indicate the running serial number in red ink prominently visible and encircled against Item 3 on all the three copies of the invoice.

    5.4 the customs officer, then deliver the original copy of the invoice duly endorsed to the exporter or his agent alongwith the goods for presentation to the Nepalese Customs Officer.

    5.5 He shall also send, directly the duplicate and triplicate copies of the invoice to the Nepalese Customs Officer in-charge of the check post through which the goods are to be imported into Nepal;

    5.6 the goods will then be produced before the Nepalese Customs Officer at the corresponding border check post along with the original copy of the invoice. The Nepalese Customs Officer, shall deal with the original copy as directed by His Majesty's Government of Nepal and return the duplicate copy, after endorsing his certificate of receipt of goods in Nepal directly to the officer of customs in-charge of the land customs station;

    5.7 the officer in-charge of the land customs station shall forward the duplicate copy to the Deputy Director of Inspection, Customs and Central Excise, Nepal Refund Wing, New Delhi. For this purpose, the said officer in-charge of the land customs station should keep a note of the return of duplicate copies from the Nepalese Customs Officer and remind the exporter for such copies as have not been received.
  5. Procedure to be followed by the Directorate General of Inspection, Customs and Central Excise (Nepal Refund Wing), New Delhi

    6.1 The Directorate General of Inspection, Customs and Central Excise (Nepal Refund Wing), New Delhi [hereinafter referred to as "the Directorate"] shall maintain separate registers for each Indian Border Customs Check Post.

    6.2 The duplicate invoice will be entered in the respective registers showing the running serial number in the recapitulation statement register prescribed for the purpose.

    6.3 At the end of every month he shall calculate the amount of rebate due in respect of all certificates of exports received during that month and shall prepare a consolidated statement to arrive at the amount of rebate due to His Majesty's Government of Nepal.

    6.4 One copy of the recapitulation statement shall be forwarded to the Commissioner of Central Excise concerned for verifying the payment of rebate to Nepal Government and for issue of a post audit certificate in respect of the amount allowed as rebate against each invoice passed in that bill. In order to detect errors in the duty amount and quantity indicated. Internal Audit Department of the Commissionerate concerned should check this factor by comparison with the recapitulation statement forwarded by the Directorate and the monthly return of the factories concerned.

    6.5 Where any over payment is noticed the fact should be brought to the notice of the Directorate for making necessary adjustment.

    6.6 One copy of the recapitulation statement shall be forwarded to His Majesty's Government of Nepal.

    6.7 One copy of the recapitulation statement shall remain as office copy with the Directorate.

    6.8 After receiving the recapitulation statement, the Commissioner will get a verification conducted that the concerned factories have actually paid the duty of excise against which the rebate is to be given and the Commissioner/PAO of that Commissionerate shall furnish a certificate to the Directorate to the effect that all the concerned factories have paid the amounts of duty as indicated in the Annexure to the recapitulation statement.

    6.9 In case the Directorate does not receive the duplicate copy of the invoice from the Officer in-charge of the Indian Land Customs Station and the triplicate copy is not received by the Nepal Government, necessary check should be made with the officer in-charge of the Indian Land Customs Station concerned as to the whereabouts of the particular invoice.

 

for more information:

http://nepal.smetoolkit.org/nepal/en/content/en/1702/A-Guide-on-Export-Procedure-and-Documentation

 

 



Total thanks : 2 times




Akhilesh
proprietor

[ Scorecard : 36]
Posted On 14 September 2012 at 12:05

As per the new procedure, it is clarified the rebate shall be granted to exposter itself, instead of majesty's goverment of nepal.

while mr. Ramesh, in point no. 6.3 u have mentioned  " amount due to majesty's of Govt"

the point is not clear, whether this old procedure?

 

please clear it........

to arrive at the amount of rebate due to His Majesty's Government of Nepal

Read more at: http://www.caclubindia.com/forum/details.asp?mod_id=192036#.UFLOVa71gsY



RAMESH KUMAR VERMA
CS PURSUING

[ Scorecard : 42958]
Posted On 14 September 2012 at 12:32

MR AKHILESH ,

FURTHER CLARIFICATION  CAN BE OBTAINED FROM CBEC ANY WAY BEFORE CLARIFICATION READ THE LINK:

 

http://www.eximguru.com/exim/central-excise/central-excise-manual/part-ii-export-to-nepal-or-bhutan.aspx




Akhilesh
proprietor

[ Scorecard : 36]
Posted On 14 September 2012 at 13:44

Mr. Ramesh,

THIS LINK IS ALSO GIVING OLD PROCEDURE. IT HAS NOT CONSIDERED THE CIRCULAR i.e.

Circular No. 961/04/2012-CX, dated 26-03-2012".




RAMESH KUMAR VERMA
CS PURSUING

[ Scorecard : 42958]
Posted On 14 September 2012 at 13:58

MR, AKHILESH YEAS I ALREDY POST FURTHER QUERY ALSO READ:

 

http://www.caclubindia.com/experts/export-to-nepal-1084249.asp#.UFLqzaA-1tg

 

REGARDS,




Akhilesh
proprietor

[ Scorecard : 36]
Posted On 14 September 2012 at 14:33

Thanx Mr. Ramesh,

Now pls can u guide, is there any changes in procedure, for exporting the goods to nepal without payment of duty?




RAMESH KUMAR VERMA
CS PURSUING

[ Scorecard : 42958]
Posted On 14 September 2012 at 14:57

whenever any Amendment notified by CBEC i firstly post in this club ...




Akhilesh
proprietor

[ Scorecard : 36]
Posted On 14 September 2012 at 15:04

ok take time and do study, to post correct, straight and accurate procedure, instead of posting the old procedures with new notifications........

bye.




Akhilesh
proprietor

[ Scorecard : 36]
Posted On 14 September 2012 at 16:29

Duty refund procedure (DRP) prescribed by Notification No. 20/2004-CE(NT) dated 6.9.2004 has been rescinded vide Notification No. 25/2011-CE(NT) dated 5.12.2011 w.e.f 1st March, 2012. 

Export to Nepal under claim of rebate is permissible under Notification No. 19/2004-CE(NT) dated 6.9.2004 as amended by Notification No. 24/2011-CE(NT) dated 5.12.2011 issued under rule 18 of Central Excise Rules, 2002 and under bond/LUT vide Notification No. 42/2001-CE(NT) dated 26.6.2001 [as amended by Notification No. 26/2011-CE(NT) dated 5.12.2011] in terms of Rule 19 of Central Excise Rules, 2002.

 

Goods cleared under DRP invoices by Indian exporters from their factories etc. prior to 1st March, 2012 but yet to be exported to Nepal within the time limit of six months prescribed in Notification No. 20/2004-CE(NT) are to be treated as exports under DRP procedure and duty refund will accordingly be credited to the Govt. of Nepal as per the procedure laid down under the DRP. The rebate element will not be admissible to Indian exporters in respect of such goods.

 

It is clarified that neither Rule 18 or Rule 19 of Central Excise Rules, 2002, nor the above mentioned notifications make any distinction on the basis of mode of payment of currency for exports. It is therefore clarified that exports to Nepal will continue to be permissible irrespective of whether the payments are made in Indian currency or foreign convertible currency as long as they are in accordance with applicable RBI guidelines.

Therefore, the normal export procedure applicable to goods cleared to other countries is now made applicable to export to Nepal also.

 

Export to Nepal (as per new rules after amendment dtd 1st March, 2012

 

Where any goods are exported, the Central Government may, by notification, grant rebate of –

  1. Duty paid on such excisable goods or
  2. Duty paid on materials used in the manufacture or processing of such goods

and the rebate shall be subject to such conditions or limitations, if any, and fulfilment of such procedure, as may be specified in the notification.

Explanation. - “Export” includes goods shipped as provision or stores for use on board a ship proceeding to a foreign port or supplied to a foreign going aircraft.

Conditions and limitations : -

(a) that the excisable goods shall be exported after payment of duty, directly from a factory or warehouse, except as otherwise permitted by the Central Board of Excise and Customs by a general or special order;

(b) the excisable goods shall be exported within six months from the date on which they were cleared for export from the factory of manufacture or warehouse or within such extended period as the Commissioner of Central Excise may in any particular case allow;

(c) that the excisable goods supplied as ship’s stores for consumption on board a vessel bound for any foreign port are in such quantities as the Commissioner of Customs at the port of shipment may consider reasonable;

(d) the rebate claim by filing electronic declaration shall be allowed from such place of export and such date, as may be specified by the Board in this behalf;

(e) that the market price of the excisable goods at the time of exportation is not less than the amount of rebate of duty claimed;

(f) that the amount of rebate of duty admissible is not less than five hundred rupees;

(g) that the rebate of duty paid on those excisable goods, export of which is prohibited under any law for the time being in force, shall not be made.             

 

Procedure-

 The manufacturer exporters registered under the Central Excise Rules, 2002 and merchant exporters who procure and export the goods directly from the factory or warehouse can exercise the option of exporting the goods “sealed at the place of dispatch by Central Excise Officer” or under Self – sealing;

 

Provisions applicable to sealing at the place of dispatch by a Central Excise Officer: -

  1. the exporter shall present the goods along with four copies of application in the Form ARE-I to the Superintendent or Inspector of Central Excise having jurisdiction over the factory of production or manufacture or warehouse;
  2. The said Superintendent or Inspector of Central Excise shall verify the identity of goods mentioned in the application and the particulars of the duty paid or payable, and if found in order, shall seal each package or the container in the manner as may be specified by the Commissioner of Central Excise and endorse each copy of the application in token of having such examination done;
  3. The said Superintendent or Inspector of Central Excise shall return the original and duplicate copies of application to the exporter;
  4. The triplicate copy of application shall be –
  1. sent to the officer with whom rebate claim is to be filed, either by post or by handing over to the exporter in a tamper proof sealed cover after posting the particulars in official records, or
  2. sent to the Excise Rebate Audit Section at the place of export in case rebate is to be claimed by electronic declaration on Electronic Data Inter-change system of Customs;

 

  1. The exporter may prepare quadruplicate copy (optional) of application for claiming any other export incentive. This copy shall be dealt in the same manner as the original copy of application;

 

  1. Where the goods are not exported directly from the factory of manufacture or warehouse, the triplicate copy of application shall be sent by the Superintendent having jurisdiction over the factory of manufacture or warehouse, who shall, after verification, forward the triplicate copy in the manner specified in sub-paragraph iv;

 

  1. In case of export by parcel post after the goods intended for export have been sealed, the exporter shall affix to the duplicate application sufficient postage stamps to cover postal charges and shall present the documents, together with the package or packages to which it refers, to the postmaster at the office of booking;

 

Additional provisions applicable to self – sealing

 

  1. Where the exporter desires self-sealing and self-certification for removal of goods from the factory or warehouse or any approved premises, the owner, the working partner, the Managing Director or the Company Secretary, of the manufacturing unit of the goods or the owner of warehouse or a person duly authorized by such owner, working partner or the Board of Directors of such Company, as the case may be, shall certify on all the copies of the application that the goods have been sealed in his presence, and shall send the original and duplicate copies of the application along with the goods at the place of export, and shall send the triplicate and quadruplicate copies of the application to the Superintendent or Inspector of Central Excise having jurisdiction over the factory or warehouse within twenty four hours of removal of the goods;
  2. In case of self-sealing, the said Superintendent or Inspector of Central Excise shall, after verifying the particulars of the duty paid or duty payable and endorsing the correctness or otherwise, of these particulars-

    (a) send to the officer with whom rebate claim is to be filed, either by post or by handing over to the exporter in a tamper proof sealed cover after posting the particulars in official records, or

    (b) send to the Excise Rebate Audit Section at the place of export in case rebate is to be claimed by electronic declaration on Electronic Data Inter-change system of Customs;

 

 

At the place of Export:

 

  1. On arrival at the place of export, the goods shall be presented together with original, duplicate and quadruplicate (optional) copies of the application to the Commissioner of Customs or other duly appointed officer;
  2. The Commissioner of Customs or other duly appointed officer shall examine the consignments with the particulars as cited in the application and if he finds that the same are correct and exportable in accordance with the laws for the time being in force, shall allow export thereof and certify on the copies of the application that the goods have been duly exported citing the shipping bill number and date and other particulars of export:

    Provided that if the Superintendent or Inspector of Central Excise sealed packages or container at the place of dispatch, the officer of customs shall inspect the packages or container with reference to declarations in the application to satisfy himself about the exportability thereof and if the seals are found intact, he shall allow export.
  3. The officer of customs shall return the original and quadruplicate (optional copy for exporter) copies of application to the exporter and forward the duplicate copy of application either by post or by handing over to the exporter in a tamper proof sealed cover to the officer specified in the application, from whom the exporter wants to claim rebate:

    Provided that where the exporter claims rebate by electronic declaration on the Electronic Data Inter-change system of Customs, the duplicate shall be sent to the Excise Rebate Audit Section at the place of export.

The exporter shall use the quadruplicate copy for the purposes of claiming any other export incentive.

 

Presentation of claim for rebate to Central Excise:

 

a) Presentation of claim for rebate to Central Excise -  Claim of the rebate of duty paid on all excisable goods shall be lodged along with original copy of the application to the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise having jurisdiction over the factory of manufacture or warehouse or, as the case may be, the Maritime Commissioner;

(b) Rebate Sanction:  The Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise of Central Excise having jurisdiction over the factory of manufacture or warehouse or, as the case may be, Maritime Commissioner of Central Excise shall compare the duplicate copy of application received from the officer of customs with the original copy received from the exporter and with the triplicate copy received from the Central Excise Officer and if satisfied that the claim is in order, he shall sanction the rebate either in whole or in part.

(c) Claim of rebate by electronic declaration:-An exporter may enter the requisite information in the shipping bill filed at such place of export, as may be specified by the Board, for claiming rebate by electronic declaration on Electronic Data Inter-change system of Customs. The details of the corresponding application shall be entered in the Electronic Data Inter-change system of Customs upon arrival of the goods in the Customs area. After goods are exported or order under section 51 of the Customs Act, 1962 (52 of 1962) has been issued, the rebate of excise duty shall, if the claim is found in order, be sanctioned and disbursed by the Assistant Commissioner of Customs or the Deputy Commissioner of Customs.

(d) Special procedure for store for consumption on board an aircraft on foreign run:- Notwithstanding anything contained in the above paragraphs, in case of mineral oil products falling under Chapter 27 of the First Schedule to the Central Excise Act, 1985 (5 of 1986) exported as stores for consumption on board an aircraft on foreign run, the rebate shall be granted for such quantity of the products as remain on board the aircraft after completion of an internal flight but prior to its reversion to foreign run. The concerned officer of Customs shall certify in the manner specified by the Commissioner of Central Excise the quantity of products left on board for determining the quantum of rebate.

(e) Cancellation of documents:- If the excisable goods are not exported, the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise shall cancel the export documents.



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