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CT-1 Form for Export

Today we discuss on the CT-1 Form for Export, what are the documents required for the CT-1 , benefits for the CT-1 etc.

Meaning of CT-1

CT-1 is used when goods are exported by the dealer. Dealer can give the CT-1 form to the Manufactorer to save the excise duty.

Documents Requirement for CT -1

  1. Bond in B1 on Rs 100 stamp paper duly notorised (Equal to duty estimates, Can be made for more than one consignment)
  2. Bank Guarantee of 25% of Bond amount – not required if RCMC is there
  3. IEC Code Certificate
  4. Pan Card Copy
  5. Electricity Bill/ Telephone Bill
  6. Central Excise Regn Certificate
  7. Proprietor photo and address proof
  8. Self-declaration for no pending excise, Custom and Service Tax dues
  9. Letter from bank confirming that exporter is having account in their branch
  10. VAT /CST certificates
  11. Last 3 years financials if any
  12. Export purchase order
  13. RCMC Copy if any

Documents Require for RCMC FIEO (Registration cum membership certificate)

  1. IEC
  2. PAN

Costing for RCMC FIEO

 A/C payee CHEQUE ISSUE IN FAVOUR OF “FIEO MUMBAI”. Written in your cheque not over to 8500/-, that is payable each year

Format of B-1 Bonds 


General Bond with security for removal for export of excisable goods without payment of duty for export

I _________, Proprietor of Maharashtra Industrial Safety Solutions & address at _____.

am held and firmly bound to the President of India (hereinafter called “the President”) in the sum of Rs.________  to be paid to the President of India for which payment will and truly to be made, I jointly and severally bind myself and my respective heirs/ executors/ administrators/ legal representatives/successors and assigns by these presents];

Dated this……………….day of………………..

WHEREAS the above bounden obligor has been permitted to remove from time to time the excisable goods from his registered warehouse/registered factory at _________for export to foreign countries without payment of duty;

The condition of this bond is that if the obligor and his representative shall observe all the provisions of the Central Excise Rules, 2002 and all such amendments thereto as may be issued from time to time to be observed in respect of export of excisable goods to a foreign country or manufacture of goods and export thereof under rule 19;

And shall observe all the provisions of the Central Excise Rules, 2002 or the provisions of other rules made under the Central Excise Act, 1944 (1 of 1944) and all such amendments thereto, as may be issued from time to time so far as they relate to the export of excisable goods without payment of the whole or part of the duty;

And if the relevant and specific goods are duly exported to destination within such time as specified in the Central Excise Rules. 2002 or notifications issued there under and / or if all dues whether excise duty or other lawful charges, which shall be demandable on the goods removed by the obligor(s) without payment of the whole or part of the duty and transported from the place of procurement for export as shown by the Central Excise records, be duly paid into the treasury to the account of the Commissioner of Central Excise along with such interest as may be specified in the said rules / notification within ten days of the date of demand thereof being made in writing by the said Officer of Central Excise, this obligation shall be void.

OTHERWISE and on breach or failure in the performance of any part of this condition, the same shall be in full force and virtue:

Provided always that the liability of the surety hereunder shall not be impaired or discharged by reason of any time being granted or any forbearance, act or omission of the Government (whether with or without the knowledge or the consent of the surety) in respect of or in relation to the obligation and condition to be performed or discharged by the obligor(s) nor shall it be necessary to sue the obligor(s) before suing the surety for amounts hereunder;

I/We further declare that this bond is given under the orders of the Central Government for the performance of enact in which the public are interested.

In these presents the words imposing singular only shall also include the plural and vice versa where the context so requires;

IN THE WITNESS THEREOF these presents have been signed the day hereinbefore written by the obligor(s) and the surety (ies).

R.C.M.C NO._________ Valid Upto____________



Signature(s) of obligor(s).



No. Name Address Occupation Signature





Place: Mumbai

Accepted by me this______________day of_______________________

(Asst. Commissioner of Central Excise, Bonds, Mumbai

For and on behalf of the President of India)



  1. Dear SIr,
    Its urgent…!!!!!!!!!!! Highly appreciated your help.
    We are dealer under excise. We want to procure the material from the registered dealer for export without payment of duty. Kindly suggest me, whether can we file CT-1…? for Bond B-1? As while applying for the CT-1 online on ACES website, it reflects that it can be filled by merchant exporter only.

    Kindly suggest as early as possible


  3. With reference to above answer by you, we are doing same type of tranaction like we received PO from merchant exporter (he is also manufacture of other items) and we further issued PO to actual manufacture and we are trying to get the CT1 on behalf of merchant exporter to actual manufacturer but the exicse team is unable to confirm either to be issued or not and asking us if you can refer any notification to us we will see and confirm.

    we have dispatch in this month, please confirm.

  4. A exporter comes to me for purchase of goods for export purpose. He is member of Engineering Export Promotion Council and will provide Form ARE1/CT-1 and Form H. Please confirm in that case i can issue invoice without excise and cst.

    Please confirm its urgent

  5. I want to export the Goods from India to Kingdom of Saudi Arabia
    Manufacturer in Noida, we are based in Chennai. We are having only IEC but we don’t have excise and Vat registration
    Since it for export, so I want to know how we can get the materials without ED and TAX.?
    Can I get the materials from Manufacturer and dispatch the materials from our premises with our Invoice? Else we want ship the materials from manufacturer place?
    Kindly reply

  6. We want to know Merchant exporter require TIN and CST Number or not ?

  7. We are merchant importers. please do let me know how to get the proof of export from customs office

  8. We have received an export order for the first time. Your article has cleared most of the doubts except one. I am based out of Delhi and Tin no is registered in Delhi. We are required to export the material which is being procured from manufacturer in Vadodara. Can I execute the material export from Vadodara, where shall I be presenting the Bond for issuance of CT1 form, Delhi or Vadodara ?

  9. I have IE code and I am exporting since 2007, Now I have an order to Export Molasses. It is a central excise duty payable product. However I have a short time to send the goods so I believe I can’t execute bond at this stage, so can I go ahead without making bond and only executing ARE 1 Form.

    another doubt: if I don’t want to claim central excise amount can I just pay the excise duty and export it straight.

    Besides, is there any particular license neede to export from Maharashtra for Cane Molasses.

    Please explain


  10. do in know from where i can got ct-1 form ?? what is the procedure of getting ct-1 bond form exice dept. ?

  11. Hi, I am a trader. My query : If i have an order from Indian Client, who wants the materials to be exported. Currently I dont have IE registration. I am sourcing the materials from manufacturer which has ED. Please advise if my offer rate to indian client should include ED and CST. or I can request for specific forms like CT1 and Form H from indian client (who will export) and base my offer without ED and CST? Please advise.

    • @ prashant – CT 1 can be issued to direct manufacturer by direct exporter as you are middlemen you cant give CT 1

      As you are selling to exporter you can sale against H form without CST/VAT

  12. We are an Elevator supplier and are not under excsie, we procure materials from 5-6 components manufacturers who come under excise. Now, we would like to buy from these manufacturers and export it as 1 elevator. Can we get excise duty exemption ? if yes, what all the procedure to be followed. we have an IE code.

    One of My Suppliers are denying to remove excise as the same is billed to us in India and hence shall be treated as local sale. Kindly advise.

  13. we have been issued a CTI 1 bearing excise duty amounting 12000/-
    out of which, we exported goods bearing excise duty Rs.11500/-

    not to get FINAL CREDIT against this CTI Bond, what shall we do for this unutilised amount of Rs.500/-

  14. The CT1 Bond amount Rs 5000000 and after export the goods which value to be deducted in the bond ?( Duty or

    Sales Value)

  15. Is their any compliance part for manufacturer i.e. submission of proof of export within 180 days by manufacturer. I’m aware of submission of proof of export by Merchant exporter but then what about manufacturer??

  16. My client has been given CT1 and ARE 1 form for supplying materials without excise duty for export purposes. My client wants to purchase materials from local market without payment of excise duty. Please inform the procedure to be adopted and the forms to be given to my purchaser for NIL excise duty.

  17. Can you please explain me how we can get the Bank Guarantee refund against CT1 Bond after submitting the ARE1 and other documents to the Central Excise.

    Looking forward for your kind reply.

  18. Hi,
    i am merchant exporter, i buy goods from Excisable Factory and want to export it.
    i know about H form for no VAT, But now i want to buy it without pay excise also,
    so for that what we have to do?
    Sir, Please Suggest…
    Ct-1,Bond-B1…What are criteria for we can use this forms and use it for Without Excise pay.
    Waiting for Response.
    Thank You.

  19. Am a System integrator for Sewage Treatment, Effluent and RO Plants. I have a work order from the Maldives to put up a STP there. Am buying all my material in India and shall ship it to Maldives. Now my intention is to save the VAT/CST and Excise duty that i must pay to my vendors. For that my vendors suggest me to give them Form H, CT1/CT3 and ARE 1 forms so that i can get refund to all these taxes.

    My query is am not able to understand how to execute these forms. Which forms i need to give them and when? Do i pay the VAT/CST/Excise to my vendors or not? When shall i get a refund?

    I have IEC Code, Tin No (VAT & CST), Pan Card and other documents with me.
    Do i need to be registered in Excise to take these tax benefits?

    Pls assist me with your expertise so that i could execute this case accordingly.


  20. hello sir,

    I had received a PO for manufacturing & supply of finish goods from my customer in Mumbai. My factory is

    in Baramati near Pune.

    I am a manufacturer & supplying the material to an exporter. Exporter had given me one CT-1 form & four

    ARE-1 forms for 4 consignments. The CT-1 form contains total description for 4 consignments & total duty.

    I will be dispatching the material in 4 different trucks on 4 different dates. I will give my invoice,

    particular ARE-1 form for that shipment & delivery challnas. But for all 4 consignments I have only 1 CT-1 form.

    So do I need to send xerox copy of same CT1 form with all 4 consignments, or should I have to have 4 CT-1

    forms separately for each consignment? Or is it not necessary to send CT-1 form with consignment

    Also do I Need to call regional excise office to my factory premises to seal & confirm the material per

    consignment & sign the ARE-1? & after his approval only I can send the goods?

    or is this my exporter’s responsibility who is in MUMBAI.

    Kindly Guide.

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