Difference btwn ARE1 and ARE3

Dear Mem Prachi

1. Form ARE-1 is used for direct export including clearance to SEZ unit. You have to obtained the Letter of undertaking in short LUT  to export and mention the undertaking no.in ARE-1 form.

2. Form ARE-3 is used for export warehousing. This form is used to clear the goods from a DTA unit to 100% Export oriented unit. In this process first Form CT-3 is issed by a 100% EOU to a DTA unit. Then a DTA unit clear the goods on the strength of form CT-3 and isuues a form ARE-3 along with invoice under rule 11.

Any doubt regarding please write directly to negi_ua @ yahoo.com

Thanks & Regards

Harendra Singh Negi