Circular No. 832/09/2006-CX

F.No. 209 /11/2006-CX-6
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs

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New Delhi, dated  4th September, 2006.

Subject:- Export Warehousing- specifying class of exporters under sub-rule 2 of Rule 20 of the Central Excise Rules,(No.2) 2001 read with Notification No. 46/2001-CE(NT) dated 26.06.2001.

I am directed to refer to Board’s Circular No. 581/18/2001-CX dated 29th June, 2001, which interalia specifies conditions, procedures, class of exporters and places under sub-rule (2) of rule 20 of Central Excise Rules, 2002 for warehousing of excisable goods for   the purpose of export.  Vide para 2(1) of the said Circular, Board has specified the class of exporters who are eligible for availing this facility under Notification No. 46/2001-CE (NT) dated 26.06.2001.

2. The Foreign Trade Policy, 2004-09 has renamed certain categories of exporters such as ‘Super Star Trading House’ and ‘Star Trading House’ as ‘Four Star Export House’ and ‘Five Star Export House’ respectively.  Accordingly the said circular is required to be suitably amended. The circular also prescribes the eligibility criteria of Export houses to set up warehouses for export purposes. However, Para 3.5.2.1 (viii) of the Foreign Trade Policy, 2004-09 now permits all export houses recognized as Two Star Export Houses and above to establish Export Warehouses as per the guidelines issued by the Department of Revenue. Therefore, as a measure to facilitate trade and in order to align the provisions of the departmental circular with that of the Foreign Trade Policy, 2004-09, para 2(1) of the aforesaid Circular is being suitably amended as follows:

(1) Exporters: “The exporters who have been accorded status of Two Star Trading House and above as per the provisions of the Foreign Trade Policy, 2004-09; the foreign departmental stores of repute and the automobiles manufacturers who have signed Memorandum of Understanding with Directorate General of Foreign Trade in the Ministry of Commerce and Industry.”

3. Trade & field formations may please be informed suitably.

4. Receipt of the Circular may be acknowledged.

5. Hindi version will follow.

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