Excise in Export sales

[Former Member]

Dear Friends,

I have requirement where I need to do an export sale but all the excise duties are applicable similar to domestic customer. All the excise values in my export pricing procedure are statistical u2026How I can go with this?

Thanks

Isaac

[Former Member]

ok

[Lakshmipathi]

If I am correct, as per the latest Central Excise Rule, exports to Nepal can be made under Bond. Earlier, it was a mandatory that exports to Nepal can be made only against Rebate which means, the respective duty amount has to be credited to the respective Range Office account.

There is a separate annexure wherein the manufacturer has to declare the export details and based on that forum, despatch can be made under Bond.

Having said this, your pricing procedure can have the excise condition types as statistical as like normal exports.

On the other hand, still if the manufacturers is willing to go for immediate duty payment, then while doing J1IIN, under utilisation tab, click for rebate and proceed.

thanks

G. Lakshmipathi

[Former Member]

Dear Lakshmipathi,

1. If we are going for immediate duty payment, by using the rebate, how can we claim back the same amount from the customer as the Export invoice dont have the excise values? OR

Is this like we are knocking off the excise we paid during Imports?

2. The Excise Invoice under Rebate shows the excise entries flowing to Cenvat Suspense Account.I guess I need to make use of the ETT UTIL and define another accounts instead of Suspense?

Pl confirm

Thanks

Isaac

[Lakshmipathi]

I believe you have a seperate series group for this export where you pay duty immediately and later claim as rebate.

In such case, go to IMG Logistics-General --> Tax on Goods Movements --> India --> Business Transactions --> Outgoing Excise Invoice --> Maintain Default Excise Groups and Series Groups.

Here select your sales area and maintain "N" under the tab "Export".

Now create an export billing, excise invoice and see the accounting entries.

Also the respective excise condition types in your export pricing procedure should have been ticked for "Statistical". When you do excise invoice, after clicking the utilisation button, check whether the Excise Type Rebate is in blue colour.

thanks

G. Lakshmipathi

[Former Member]

Dear Lakshmipathi,

Pl clarify my doubts below:

1.The system allows assigning only one Series group for the combination of Sales area /Shipping point/Plant.For this combination, I have already assigned the Export under bond.

Instead of reassigning to N under Export tab , I can change the same to NO BOND while creating the excise invoice which will generate the Account document.Is this fine?

2. Excise invoice is created with ref to the proformainvoice,followed by the Export Invoice.

Accounting document of Export Invoice,dont show the Excise account entries.

My question is how the Accounting entries triggered while creating the excise invoice gets knocked off

Thanks

Isaac

[Former Member]

hi

there will not be any accounting entries for excise duties for exports

explain the exports scenario

you have both type of exports i mean export under bond and export under no bond

then create another shipping point and assign the same

regards

[Former Member]

Dear Rithvika,

This is a Export sale to Nepal where the Excise regulations are given below:

When goods liable to duties of excise in India are dispatched to Nepal through land the exporter or his agent shall observe the following procedure of the registered factory or warehouse or premises as approved by the Commissioner of Central Excise, from where the excisable goods are removed for export to Nepal:-

He shall pay the duties of excise and other duties leviable on the goods, if not already paid;

(ii) He shall clear the goods on the duty paying invoices which should be prepared in quadruplicate and marked u201CFor export to Nepalu201D;

1.Excise Invoice (No bond) created with reference to a Export Proforma generates Acconting doc but my question is how this should be knocked off as the Export Accounting doc wont show the excise as they are statistical?

2. I dont think Creating a new shiping point is the right option.Iam sure there should be process defined to handle this.

Thanks

Isaac

[Former Member]

hi

For this you have to use separatee priocing procedure or u r domestic pricing procedure wherre the excise duties will not be statistical

regards

[Former Member]

Yes, Iam also in same line, going with a new pricing procedure.But exploring on some other possiblities to get the apt solution.

Thanks

Isaac

[Former Member]

dear

In our project we have used separate pricing procedure to handle the scenario.

kaushik

[Former Member]

hi

create condition types and assign the values while creating the sales order.