Proof of export

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Binod Kumar Singh (Querist)
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06 December 2014 1. I m a new inspector. would u like to explain me the procedures to accept proof of export. 2. If it is submitted after six months then how to deal it.

RAMESH KUMAR VERMA

RAMESH KUMAR VERMA (Expert)
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29 December 2014 Following documents shall be accepted as proof of export :

In the case of direct export by the Manufacture- exporter

Duly attested photocopy of shipping bill (Export Promotion Copy) bearing the particulars and date of clearance document under which the goods are cleared from the factory of production, having endorsement on its reverse by the Customs of the particulars of mate's receipt no. (wherever applicable), name of the ship/ flight no., of the aircraft, vehicle no. - by which the goods were exported out, date of export, and EGM Number/ Airway Bill Number (wherever applicable);
Duly Custom's attested copy of Bill of lading; and Foreign Exchange Remittance Certificates.

In the case of export through Merchant-exporter the document prescribed by Sales Tax Department will be accepted as the proof of export. Sales made by manufacturer of the goods' to the merchant exporter which ultimately are exported are exempt from Central Sales Tax. The Sales Tax Department issues booklet to the merchant exporters containing serially numbered H-Forms/ST-XXII form or equivalent Sales Tax form. After the goods have been exported by the merchant exporters, the latter issues these forms to the manufacturers of the goods. The merchant exporters in turn have to account all these serially numbered forms to the sales Tax Department by furnishing a proof that the goods have been exported out. These proofs are in the from of presentation of the Shipping Bill duly completed by the customs, bill of landing, foreign exchange remittance certificates etc. The liability of the manufacturers to the Central Sales Tax gets discharged only when they submit these forms to the Sales Tax Department. It is, therefore, seen that indirectly exports get accounted for through the issue of H-form or ST-XXII Form. Thus, photocopy of H-form or ST-XXII Form or any other equivalent Sales Tax form duly attested and stamped by the manufacturer or his authorised agent will be accepted for purpose of proof of export.

The proof of export should be submitted to the Range Officer within a period of 6 months from the date of clearance of goods from the factory of production.

If Range Superintendent finds that the clearances for home consumption, and the clearances for export where proof of exports have not been furnished within 6 months, when taken together, are likely to exceed the exemption limit (which is presently Rs. 100 lakhs for home consumption), he should issue show cause notices for safeguarding revenue. These show cause notices, however, should be kept pending for another three months by which time proof of exports are expected to be received.

he Range Superintendent will maintain manufacturer wise record on the basis of the quarterly return and the proof of exports submitted by the manufacturer from time to time in order to ascertain that the clearances for exports and the proofs of exports are duly accounted for and in case of failure on the part of exporter to submit proof of export, necessary action can be initiated promptly on the lines already mentioned in the above para.

In case clearances of such manufacturers for home consumption plus clearance for export where proof of export were not furnished within 6 months, exceed the exemption limit, they should take Central Excise Registration and follow the regular A.R.E.1 procedure.

Thanks for appointing AS INSPECTOR and sorry for late posting the reply..........

must read:
https://www.cbec.gov.in/excise/cx-circulars/cx-circulars-96/212-96-cx.htm

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