Exports Ppt for Tot

8/9/2019 Exports Ppt for Tot

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Automation of Central ExciseAutomation of Central Excise

& Service Tax& Service Tax-- ACESACES

Central ExciseCentral Excise -- ExportsExports


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Significance of EXP ModuleSignificance of EXP Module

OneOne--timetime OnOn--lineline entryentry of ofApplicationApplication formsforms (e(e..gg..AREARE--11)) replacereplace

manualmanual entryentry // multiplemultiple copiescopies

View/View/ ScrutinyScrutiny // ApprovalApproval ofof keykeydocumentsdocuments byby thethe properproper officerofficer


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Salient features of the exportSalient features of the export

modulemodule

TheThe modulemodule coverscovers allall corecore activitiesactivities underunderExportExport startingstarting fromfrom procurementprocurement tilltillexportexport

MajorMajor PeripheralPeripheral activitiesactivities coveredcovered areare::

ReRe--entryentry ofof exportexport goodsgoods intointo thethe factoryfactory

Home/DTAHome/DTA clearancesclearances byby Warehouses/Warehouses/

EOUsEOUsDeDe--bondingbonding byby EOUsEOUs


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Business units in exportsBusiness units in exports

Export under bond (except to NepalExport under bond (except to Nepal&Bhutan)&Bhutan)

Export under rebate (except to NepalExport under rebate (except to Nepal&Bhutan)&Bhutan)

Export under bond to Nepal & BhutanExport under bond to Nepal & Bhutan

Export under rebate to Nepal & BhutanExport under rebate to Nepal & Bhutan

Export under claim for rebate onExport under claim for rebate on

materials/ under bond procurement andmaterials/ under bond procurement andexportexport --ARE 2 exports.ARE 2 exports.

Export warehousingExport warehousing

Processes relating to export oriented unitsProcesses relating to export oriented units

(EOUs)(EOUs)


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Categories of users(assessees)Categories of users(assessees)

ThereThere areare fourfour broadbroad typestypes ofof usersusers inin EXPEXPmodulemodule correspondingcorresponding toto distinctdistinct andanddifferentdifferent proceduresprocedures ofof exportexport inin CECE LawLaw::

ManufacturerManufacturer ExporterExporter

MerchantMerchant ExporterExporter

ExportExport WarehouseWarehouse

100100%% ExportExport OrientedOriented UnitUnit(EOU)(EOU)


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Category of ExporterCategory of Exporter Type of BondType of Bond ProcurementProcurement ExportExport

ManufacturerManufacturer

ExporterExporter

Letter ofLetter of

UndertakingUndertaking(LoU)(LoU)

ARE2ARE2

I/OI/O

DeclarationDeclaration

ARE1ARE1

ARE2ARE2

MerchantMerchant

ExporterExporter

BB--11 CTCT--11

CoWCoW

AREARE--11

ExportExportWarehouseWarehouse BB--33

CTCT--22

AREARE--33

CoWCoW

AREARE--11

100%EOU100%EOU

BB--1717

CTCT--33

AR3AAR3A

PCPC

CoWCoW

AREARE--11


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Business Unit types and Export FormsBusiness Unit types and Export Forms

ApplicableApplicable


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EndEnd--toto--End Exports CycleEnd Exports Cycle

(Merchant Exporter)(Merchant Exporter)

Start

File B-1 Bond(Manual filing by

Assessee & Capturingin ACES by SP/Approval

by AC/DC)

File ARE-1/Nepal Invoice

File CT-1

Shipping Bill/EGM End


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(Export Warehouse)(Export Warehouse)

Start



by AC/DC)

File ARE-1/Nepal Invoice

File CT-2

Shipping Bill/EGM

File CoW

End

File ARE-3


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EndEnd--toto--End Exports Cycle (EOU)End Exports Cycle (EOU)

Start



by AC/DC)

File ARE-1/

Nepal Invoice

File CT-3

Shipping Bill

/EGM

File CoW

End

File PCFile BoE

File ARE-3A


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(Manufacturer Exporter)(Manufacturer Exporter)

Start File I/O Declaration

File ARE-1/ARE-2/

Nepal Invoice

File LoU

Shipping Bill/EGMEnd


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Steps involved for ManufacturerSteps involved for Manufacturer

ExporterExporter

File LoUFile LoU

File I/O declarationFile I/O declaration

File AREFile ARE--1/ARE1/ARE--2/Nepal Invoice2/Nepal Invoice


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ManufacturerManufacturer--ExporterExporter::

Letter of Undertaking is executed offLetter of Undertaking is executed off--lineline

Key particulars are captured into the ACES by Range Supdt.Key particulars are captured into the ACES by Range Supdt.


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Declaration form (assessee)1Declaration form (assessee)1stst pagepage

Assessee log in EXP>Declaration form >ApplyAssessee log in EXP>Declaration form >Apply


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Declaration form 2 nd pageDeclaration form 2 nd page


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Declaration form final pageDeclaration form final page

(assessee)(assessee)


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I/O DeclarationI/O Declaration Supdt. Fwd.Supdt. Fwd.

Supdt. log in EXP>Declaration formSupdt. log in EXP>Declaration form


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AREARE--2 Procedure: Input/Output2 Procedure: Input/Output

Declaration formDeclaration form--approval by AC/DCapproval by AC/DCAC log inAC log inEXP>declarationEXP>declarationformform


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AREARE--2 Procedure: Input/Output2 Procedure: Input/Output

Declaration formDeclaration form--approval byapproval by

AC/DCAC/DC--IIII


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Input/Output Declaration formInput/Output Declaration form--approvalapproval

by AC/DCby AC/DC--IIIIII ACAC toto selectselect && clickclick

thethe declarationdeclaration formform

ACAC toto approveapprove ororrejectreject oror makemake

observationobservation totomodifymodify thethe input/input/outputoutput ratioratio

OnOn approvalapproval thetheexporterexporter becomesbecomes

eligibleeligible toto filefile AREARE22..


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ARE2 fill inARE2 fill in--11stst pagepage


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ARE2 fill in 2ARE2 fill in 2ndnd pagepage


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ARE2 fill in 3ARE2 fill in 3rdrd pagepage


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ARE2 fill inARE2 fill in--4 page4 page


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ARE2ARE2--fill infill in --55thth pagepage


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How SP does verification of ARE2How SP does verification of ARE2

filed?filed?

On filing the ARE2 by the assessee,On filing the ARE2 by the assessee,the offline verification is carried outthe offline verification is carried outby SPby SP

The verification report is recorded inThe verification report is recorded inARE2ARE2


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filed?filed?--IIII

Log in SP>Log in SP>EXPORT>EXPORT>ARE2>View FormARE2>View Form


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filed?filed?--IIIIII


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filed?filed?--IVIVOnOn selectionselection ofof thetheAREARE22 shownshown inin thethepreviousprevious slideslide thisthisAREARE22 formform isis mademadeavailableavailable toto SPSP forforverificationverificationendorsementendorsement..


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Fill AREFill ARE--11 Navigation pathNavigation path


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Filling in ARE1 by assesseeFilling in ARE1 by assessee

AssesseesAssessees

Name,Name,address,address,

RegistrationRegistrationNumber areNumber are

autoauto

populated.populated.Other requiredOther required

details are todetails are tobe entered.be entered.


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Filling up of ARE1Filling up of ARE1--IIIIII


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Filling up ARE1Filling up ARE1-- final pagefinal page

Declarations to be made for:Declarations to be made for:

1. Cenvat credit is availed or1. Cenvat credit is availed ornotnot

2. Claim of input rebate is2. Claim of input rebate isavailed or not (Notificationavailed or not (NotificationNo.21/2004)No.21/2004)

3.Whether export is from a3.Whether export is from awarehouse after availingwarehouse after availingduty free inputs exciseduty free inputs exciseconcessionconcession

(Notification No.43/2001)(Notification No.43/2001)4.whether availing drawback4.whether availing drawback

or not .or not .


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AREARE--1 Certification by Supdt.1 Certification by Supdt.


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Certification by SP on ARE1Certification by SP on ARE1


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Fill Nepal InvoiceFill Nepal Invoice


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NEPAL INVOICENEPAL INVOICE--II


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Capturing Bond Details by the Range Supdt.Capturing Bond Details by the Range Supdt.

SuperintendentSuperintendent hashas toto assignassign thethe BondBondnumbernumber RegnRegn..NoNo.._B_B0101/B/B0303/B/B1717__001001 andandcapturecapture thethe BondBond detailsdetails

TheThe AC/DCAC/DC cancan searchsearch forfor anyany freshfreshBB--11/B/B--33/B/B--1717 bondbond createdcreated byby aa SPSP andandapproveapprove thethe samesame..

AfterAfter verificationverification ofof thethe detailsdetails providedprovided

inin thethe BB--11 bond,bond, thethe ACAC cancan eithereitherapproveapprove oror sendsend itit backback toto SPSP forformodificationmodification..


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Capturing Bond Details & its impact onCapturing Bond Details & its impact on

Bond A/cBond A/c

AA MerchantMerchant--ExporterExporter furnishesfurnishes aaGeneralGeneral BondBond (B(B11 BONDBOND WITHWITHSURETY/SECURITY)SURETY/SECURITY) withwith AC/DC/MCAC/DC/MC ofof

CentralCentral ExciseExcise toto exportexport goodsgoods totoforeignforeign countriescountries withoutwithout paymentpayment ofofexciseexcise dutyduty onon thethe goodsgoods..

TheThe bondbond amountamount shouldshould bebe atat leastleast

equalequal toto thethe dutyduty chargeablechargeable onon thethegoods,goods, withwith suchsuch suretysurety oror sufficientsufficientsecuritysecurity..


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Capturing Bond Details by theCapturing Bond Details by the

Range Supdt.Range Supdt.


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Capturing Bond Details & its impact onCapturing Bond Details & its impact on

Bond A/cBond A/c


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Capturing Bond Details & its impact on Bond A/cCapturing Bond Details & its impact on Bond A/c


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Bond Approval by AC/DCBond Approval by AC/DC

TheThe AC/DCAC/DC cancan searchsearch forfor anyany freshfreshBB--11/B/B--33/B/B--1717 bondbond createdcreated byby aa SPSPandand approveapprove thethe samesame..

AfterAfter verificationverification ofof thethe detailsdetailsprovidedprovided inin thethe BB--11 bond,bond, thethe ACAC cancaneithereither approveapprove oror sendsend itit backback toto SPSP

forfor modificationmodification..


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BOND APPROVAL BY AC/DCBOND APPROVAL BY AC/DC


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FILL CTFILL CT--1 BY ASSESSEE1 BY ASSESSEE


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CTCT--22


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VIEW CTVIEW CT--1 BY SP1 BY SP


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Debit in Running BondDebit in Running Bond

AccountAccountAfter filling CTAfter filling CT--1 certificate by the1 certificate by theassessee, an amount equal to the dutyassessee, an amount equal to the duty

will be automatically debited in thewill be automatically debited in theRunning Bond Account of the assesseeRunning Bond Account of the assessee


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Running Bond AccountRunning Bond Account

Navigation pathNavigation path


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Running Bond Account DetailsRunning Bond Account Details


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Steps involved for EOUSteps involved for EOU

File BFile B--17 Bond17 Bond

File CTFile CT--3 Certificate / PC3 Certificate / PCFile AREFile ARE--3A / BoE3A / BoE

File CoWFile CoW

File AREFile ARE--1/Nepal Invoice1/Nepal Invoice


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Business unitBusiness unit--Process relating to 100%Process relating to 100%

EOUEOUBonding and registration processBonding and registration process--

EOU obtains all permissions from DevelopmentEOU obtains all permissions from DevelopmentCommissioners / Board of Approval and executesCommissioners / Board of Approval and executes

BB--17 Bond.17 Bond. OnceOnce registeredregistered itit becomesbecomes privateprivate bondedbonded

warehousewarehouse underunder CustomsCustoms ActAct..

SPSP capturescaptures BB--1717 BondBond ..

Domestic procurement of goods (CTDomestic procurement of goods (CT--3 &AR33 &AR3--

A)A) EOU files CTEOU files CT--3 .SP views CT3 .SP views CT--33--Bond accountBond account

is debited by the systemis debited by the system shadow debitsshadow debits


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Business unitBusiness unit--Process relating toProcess relating to

100% EOU100% EOU --IIII

Domestic supplier views CTDomestic supplier views CT--3 request and send3 request and sendgoods under AR3goods under AR3--A.A.

ConsigneeConsignee viewsviews ARAR33--AA onon lineline andand receivesreceives

thethe goodsgoods .. AfterAfter receiptreceipt issuesissues CertificateCertificate ofofrewarehousingrewarehousing..

In case of import of inputs ProcurementIn case of import of inputs Procurementcertificate request is filed by EOU and approvedcertificate request is filed by EOU and approved

by SP .by SP . In case of import of capital goods SP forwardsIn case of import of capital goods SP forwards

the request and approved by DC/ACthe request and approved by DC/AC

Business unitBusiness unit Process relating toProcess relating to


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Business unitBusiness unit--Process relating toProcess relating to

100% EOU100% EOU --IIIIII

Imports are made under Bill of Entry and onImports are made under Bill of Entry and onreceipt of imports EOU files Certificate ofreceipt of imports EOU files Certificate ofwarehousing online.warehousing online.

SP views the Cow and after verificationSP views the Cow and after verificationapproves the same.approves the same.

Export process are the same as describedExport process are the same as describedearlier under AREearlier under ARE--1.1.


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Filing AREFiling ARE--3A and its impact on Running Bond A/c3A and its impact on Running Bond A/c

TheThe consignorconsignor onon receivingreceiving CTCT--33,, prepareprepare AREARE--

33AA forfor thethe requestedrequested goodsgoods.. HeHe wouldwould also,also, underunder subsub--rulerule 11 ofofRuleRule 1111 of of

thethe CentralCentral ExciseExcise Rules,Rules, 20022002,, prepareprepare ananinvoiceinvoice takingtaking thethe CTCT--33 certificatecertificate intointoaccountaccount..

TheThe filledfilled upup AREARE--33AA wouldwould bebe submittedsubmitted totothethe consigneeconsignee (EOU)(EOU) && SPSP inin--chargecharge ofof thethewarehousewarehouse wherewhere thethe goodsgoods receivedreceived underunderthethe covercover ofof thisthis AREARE--33AA wouldwould bebe verifiedverified..

ToTo enableenable aa registeredregistered consignorconsignor toto fillfill detailsdetailsofof itemsitems thatthat hehe wouldwould dispatchdispatch inin responseresponse totoaa CTCT--33 requestrequest receivedreceived fromfrom aa consigneeconsignee(EOU)(EOU)..

AREARE--33AA filingfiling andand trackingtracking processprocess isis similarsimilar totoAREARE--33..

C fC f 33


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Consignor fill AREConsignor fill ARE--3A3A


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Files AR3Files AR3--A form.A form.


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Files request for PC.Files request for PC.


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SP i di tSP i di t


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SP views pending requestSP views pending request ..


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DC views Pending RequestDC views Pending Request


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B i itB i it E t W h iE t W h i


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Business unitBusiness unit--Export WarehousingExport Warehousing

AssesseeAssessee registeredregistered asas ExportExport warewarehousehouse executesexecutes BB33 bondbond;; ItIt isiscapturedcaptured byby thethe SPSP-- SPSP Login>PRALogin>PRA

module>module> GeneralGeneral Bonds>Bonds> CaptureCapture

Assessee requests for CT2Assessee requests for CT2certificatecertificate-- one request per supplierone request per supplier

not exceeding 25 at a time; Bondnot exceeding 25 at a time; Bondprovisionally debitedprovisionally debited

SP views certificateSP views certificate

B i itB i it E t W h i IIE t W h i II


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Business unitBusiness unit--Export Warehousing IIExport Warehousing II

SupplierSupplier issuesissues goodsgoods underunder AREARE33 asasperper CTCT22 CertificateCertificate withoutwithout paymentpaymentofof dutyduty

(Supplier(Supplier shouldshould bebe aa registeredregisteredmanufacturermanufacturer toto getget thethe certificatecertificateonon lineline andand toto bebe ableable toto issueissue AREARE33

))AREARE33 issuedissued byby thethe suppliersupplier isis seenseenonlineonline byby thethe SPSP ofof supplier,supplier, SPSP ofof

thethe ConsigneeConsignee andand byby thethe consigneeconsignee

B i itB i it E t W h i IIIE t W h i III


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Business unitBusiness unit--Export Warehousing IIIExport Warehousing III

On receipt of the goods from the supplier,On receipt of the goods from the supplier,the consignee issues thethe consignee issues the Certificate ofCertificate ofWarehousingWarehousing -- COW,COW, onon--line .line .

TheThe provisionalprovisional debitdebit inin thethe bondbond atat thisthisstagestage isis convertedconverted inin toto finalfinal debitdebit toto thetheextentextent ofof thethe dutyduty onon thethe goodsgoods receivedreceived..

The warehouse files ARE1 at the time ofThe warehouse files ARE1 at the time of

export of goodsexport of goods-- the processes are similarthe processes are similarto those explained earlier.to those explained earlier.

ASSESSEE Fills certiticate of warehousingASSESSEE Fills certiticate of warehousing


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particulars.particulars.


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Filing of intimation for advanced DTAFiling of intimation for advanced DTA


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Filing of intimation for advanced DTAFiling of intimation for advanced DTA

clearancesclearances


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Files request for No dues certificateFiles request for No dues certificate


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Files request for No dues certificateFiles request for No dues certificate

forDeforDe--BondingBonding


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SP views pending requestsSP views pending requests


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SP views pending requestsSP views pending requests


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Admission of Proof of ExportAdmission of Proof of Export

VerificationVerification ofof LetLet ExportExport OrderOrder (LEO)(LEO)andand ShippingShipping BillsBills throughthrough externalexternalinterfaceinterface withwith IndianIndian CustomsCustoms

ElectronicElectronic GatewayGateway (ICEGATE/ICES)(ICEGATE/ICES)

In respect of exports to Nepal andIn respect of exports to Nepal andBhutan, the data of endorsement ofBhutan, the data of endorsement of

export by the Border Stations to beexport by the Border Stations to beentered laterentered later


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Exports Ppt for Tot

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