Documents For Export

There are two procedures for handling the export of goods. Procedures are defined under Rule 18 and 19 of Central Excise Rules 2002.

  • Rule 18 – Export under Rebate i.e. duties are paid and subsequently refund is claimed after exporting the goods. This rule also gives the provision to claim a refund of duty paid on the inputs used in the manufacture of Exported goods.
  • Rule 19 – Export under Bond i.e. export of good without payment of duty.

Under both the export procedures, the exporter is required to submit the proof of actual exports. For Exports, goods have to be removed from the factory under an invoice (as per Rule 11) along with a prescribed form ARE -1 to be prepared by the exporter. Form ARE – 1 has to be prepared in quadruplicate with the appropriate color band. After actual export, the excise officer (superintendent of Central excise) will return the original and duplicate to the exporter.

On the proof of ARE-1, the exporter can claim a rebate of duty paid on the goods Exported from the Excise Department. Similarly, ARE -2 is a document for claiming a rebate of duty paid on inputs used in the manufacture of goods exported. In this case, along with the excise invoice, the exporter has to submit form ARE-2.


In Tally.ERP 9 Series A, Export Sales transaction can be recorded by selecting ‘Nature of Removal’ as ‘Export’ or ‘Export – Duty Chargeable’. Company details like Name and Address, Excise Registration details, etc., and Export Invoice details like Excise Invoice number, Party’s Name, and Address, Description of Goods, Quantity, Excise Duty details, etc., needs to filled manually in ARE-1 and ARE-2.


Resolution for the above stated problem will be provided in Tally.ERP 9 Series B JAS (July, August, September) Release.