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Answer Posted / srinivas
GR FORM (EXCHANGE CONTROL DOCUMENT)
This is a declaration by the exporter in the format
prescribed by RBI to be submitted along with the shipping
bill to customs. The declaration must contain the
information about sender, consignee, description of goods,
full export value of goods in foreign currency, etc. The
exporter submits a duplicate of GR form with its bank along
with shipping documents. The bank endorses the copy after
realization of sales proceeds and sends it to RBI. The
original copy submitted at customs is also directed to RBI
by the customs. The RBI confirms the realization of the
proceeds as per full export value after comparing the two
copies.
AR 4-FORM
Every manufacturer for clearance of excisable goods files an
application AR-4 from his factory for export. The clearances
can be ‘under claim for rebate of duty’ or ‘under bond.’ The
goods can be examined and sealed at the factory by a central
excise officer having jurisdiction over the factory. After
shipment of goods, the customs officer endorses AR-4 form,
which is taken as evidence by excise authorities for
considering rebate in duty or cancellation of bond
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