Question : EXPORT OBLIGATION DISCHARGE CERTIFICATE

(a) whether several Regional Offices of Directorate General of Foreign Trade (DGFT) are insisting on submission of original Application for Removal of Excisable Goods (A.R.E.-3) in case of deemed exports while issuing the Export Obligation Discharge Certificates;

(b) if so, the details thereof and the reasons therefor;

(c) whether the exporters receive only one original copy of A.R.E.-3 from the buyers excise range authorities and that has to be submitted to the exporters excise range;

(d) if so, the details thereof; and

(e) the uniform procedure laid down by the various offices in accepting the proof of A.R.E.-3 under the deemed exports and the steps taken by them to resolve the grievances of the exporters in the matter?

THE MINISTER OF STATE IN THE MINISTRY OF COMMERCE AND INDUSTRY (DR. D. PURANDESWARI)

(a) to (e) An original application for issuance of export obligation discharge certificate, in case of deemed exports, is required to be made to Regional Office of DGFT. Guidelines prescribed at the end of ANF 4 F, in HBPv1, para 3(b)
(i), are extracted below:

“A copy of the invoice or a statement of invoices duly signed by the unit receiving the material and their jurisdictional excise authorities certifying the item of supply, its quantity, value and date of such supply. However, in case of supply of items which are non excisable or supply of excisable items to a unit producing non excisable product(s), a project authority certificate (PAC) certifying quantity, value and date of supply would be acceptable in lieu of excise certification. However, in respect of supplies to EOU/EHTP/STP/BTP, a copy of CT-3/ARE-3 duly signed by the jurisdictional excise authorities certifying the item of supply, its quantity, value and date of such supply can be furnished in lieu of the excise attested invoice(s) or statement of invoices as given above. However, in case of supply of the product by the Intermediate supplier to the port directly for export by the ultimate exporter (holder of Advance Authorisation or DFIA) in terms of paragraph 4.13 of HPB v1, copy of the shipping bill with the name of domestic supplier as intermediate supplier endorsed on it along with the file No./Authorisation No. of the ultimate exporter and the intermediate supplier shall be required to be furnished”.

These guidelines are followed uniformly by all Regional Authorities of DGFT.

In respect of units supplying goods (deemed exporter) to EOUs, EHTPs, STPs and BTPs (user industry), duplicate copy of ARE-3 duly countersigned by Superintendent of Excise in charge of user industry, is received back by such unit. In respect of supplies to EOUs, such units can also get the quintuplicate copy of ARE-3 endorsed by range officer.