Supply to sez

As Per Rule 19 : Export without payment of duty .- 

(1) Any excisable goods may be exported without payment of duty from a factory of the producer or the manufacturer or the warehouse or any other premises, as may be approved by the Commissioner.

(2) Any material may be removed without payment of duty from a factory of the producer or the manufacturer or the warehouse or any other premises, for use in the manufacture or processing of goods which are exported, as may be approved by the Commissioner.

please noted that must write in ARE-1 the value which is mentioned in shipping bill .

(3) The export under sub-rule (1) or sub-rule (2) shall be subject to such conditions, safeguards and procedure as may be specified by notification by the Board.

As Per Rule 19 : Export without payment of duty .- 

(1) Any excisable goods may be exported without payment of duty from a factory of the producer or the manufacturer or the warehouse or any other premises, as may be approved by the Commissioner.

(2) Any material may be removed without payment of duty from a factory of the producer or the manufacturer or the warehouse or any other premises, for use in the manufacture or processing of goods which are exported, as may be approved by the Commissioner.

please noted that must write in ARE-1 the value which is mentioned in shipping bill .

(3) The export under sub-rule (1) or sub-rule (2) shall be subject to such conditions, safeguards and procedure as may be specified by notification by the Board.

Yes you need to show duty values.

Regards

Dayananda

You should show Duty values in Annexure 19

Regards,

Jinu

Dear sirs,

Thank  you very much.

You have not mentioned that, whether you had cleared the goods on payment of duty or without payment of duty, under ARE1 to SEZ.  It is assumed that, you had cleared the goods without payment of duty under ARE1 i.e. under Undertaking.  At the time of preparing ARE1, you should have filled the value & duty columns of ARE1.  After receipt of acknwoledged copy of ARE1 by the custom authrities of SEZ  unit, you have to submit the same alongwith Annexure 19 and you have to filled the value & duty columns.  The statutory time limit for submitting the said POE is of 45 days. 

Sir,

We cleared goods without payment of duty under LUT.

your information cleare for me.

Supply to SEZ or SEZ developer is equvalant to physical export. So, clearance should be on form ARE-1 and your invoice issued under rule 11. Details to be shown on Annexure-19.

Regards

Supply to SEZ or SEZ developer is equvalant to physical export. So, clearance should be on form ARE-1 and your invoice issued under rule 11. Details to be shown on Annexure-19.

Regards