Export documentation – Board abolishes various declarations
As the Board has been told that several declarations are causing inconvenience, delays and additional costs, based on the recommendations of an expert committee, Board has decided to abolish a number of declarations with regards to exports. The following declarations are abolished
1. Exports under Drawback Scheme:-
a. availing/non-availing of the rebate of duty under Rules 18 & 19 of the Central Excise Rules, (There is no rebate under Rule 19 Sir)
b. the goods manufactured/ not manufactured and exported against an Advance License,
c. the goods not manufactured or exported after availing of the facility under DEPB scheme,
d. the present market value of goods,
e. the export value of goods being not less than the total value of imported materials used in the manufacture of such goods,
f. the market price of export goods being not less than the drawback amount being claimed,
g. the drawback being claimed is more than 1% of FOB value/less than 1% of the FOB value but more than Rs. 500 against the shipping bill,
h. the payment of duties in respect of containers, packing materials or other materials used in the manufacture and packing of export products and the goods being exported under bond or claim for rebate of duty
2. Exports under DEPB Scheme
a. not claiming the benefits- under Engineering Products Export (Replenishment of Iron and Steel Intermediates) Scheme and duty drawback,
b. conversion of DEPB Shipping Bill into Drawback/DEEC Shipping Bill and of credit in respect of additional duty debited from DEPB,
c. the fact of goods being exported under DEPB Scheme,
d. the present market value of goods,
e. DEPB benefits being claimed not exceeding 50% of the present market value of export goods,
f. usage of preservatives in export products and export products having been obtained from aqua culture sources.
3. Export under DEEC/ DFRC Scheme
+ export goods corresponding to the goods specified in DEEC Licence and availing /non-availing of benefits under Rule 191-A and 191-B of the Central Excise Rules, 1944. (The Central Excise Rules 1944 no more exist, less so Rules 191A and 191B)
4. Non EDI Stations: All declarations except the following are abolished and these will also be required only till these stations are brought under EDI
a. the goods manufactured/ not manufactured and exported against an Advance Licence,
b. the goods not manufactured or exported after availing the facility under the DEPB scheme
c. not claiming the benefits under duty drawback for exports under DEPB
d. the declaration about export goods corresponding to the goods specified in DEEC Licence.
Simplification CBEC style!
CIRCULAR NO. , Dated : August 5, 2005