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Export without Payments of Duty
Export Under Claim for Rebate

EXPORT UNDER CLAIM FOR REBATE
EXPORT UNDER CLAIM FOR REBATE
1. Introduction
2. Categories of exports
PART-I  EXPORT TO ALL COUNTRIES EXCEPT NEPAL AND BHUTAN
1. Export of excisable goods  to all countries except Nepal and Bhutan
2. Forms to be used
3. Procedure for clearance for export
4. Sealing of goods and examination at place of despatch
5. Distribution of documents (ARE.1)
6. Dispatch of goods by self-sealing and self-certification
7. Examination of goods at the place of export
8. Sanction of claim for rebate by Central Excise
9. Export by parcel post
10. Filing of rebate claims by electronic declaration and sanction thereof through Electronic Data Inter-change (EDI)
PART-II  EXPORT TO NEPAL OR BHUTAN
1. Introduction
2. Conditions of export
3. Nepal Invoice
4. Procedure for export to Nepal
5. Procedure at the land customs station
6. Procedure to be followed by the Directorate General of Inspection, Customs and Central Excise (Nepal Refund Wing), New Delhi
PART-III  SPECIAL PROCEDURE FOR STORE FOR CONSUMPTION ON BOARD AN AIRCRAFT ON FOREIGN RUN
1. Introduction
2. Conditions of rebate
PART-IV   MISCELLANEOUS
1. Time limit for disposal of Rebate
2. Supplementary Rebate Claim 
3. Entry of goods in another factory of the same manufacturer for consolidation and loading of consignment for export
4. Cancellation of documents
PART-V   EXPORT UNDER CLAIM FOR REBATE OF DUTY ON EXCISABLE MATERIAL USED IN THE MANUFACTURE OF EXPORT GOODS
1. Introduction
2. Procedures and conditions to be followed 
3. Verification and grant of permission
4. Procurement of material 
5. Removal of materials or partially processed material for processing
6. Procedure for export
7. Presentation of claim of rebate
8. Communication of deficiency in claim
9. Accounts & Returns
10. Checks by Customs Officers
PART-VI   SPECIAL PROCEDURE FOR EXPORT OF TEA UNDER CLAIM OF REBATE
1. Introduction
2. Procedure
   

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