Introduction on Export Procedures :

A study of the provisions with regard to exports would assume significance considering the fact that exports out of the country are to be zero rated. Apart from this principle, the exporters are also entitled to certain additional benefits like sourcing inputs required for production of goods to be exported without payment of applicable duties. The benefits that are available to exporters are not provided under any one single law and include the Central Excise Act, 1944 and Rules, Customs Act, 1962, Foreign Trade Policy of the Government considering the fact that most of the manufacturers who export goods have to comply with the provisions of both Central Excise and Customs laws apart from adhering to the basic guidelines laid down by the government under the Foreign Trade Policy for promotion of exports.

To sum up the procedures relating to export can be classified into two. Firstly export of goods without payment of duty and secondly export of goods on payment of duty under rebate. The conditions and procedure relating to export without payment of duty are contained in Notification Nos. 42/2001-Central Excise (N.T.) to 45/2001-Central Excise (N.T.), all dated 26th June, 2001 issued under rule 19 of the Central Excise 2002.

Export can be made directly by the manufacturer-exporter or through merchant exporter. Merchant exporter means the person engaged in the trading activity and exporting the goods.