Accounting Exports - Duty Chargeable


There are basically 2 export procedures for dispatching the Goods out of India

1. Export of Goods under Bond: Under this procedure the exporter can send the goods out of India without payment of Duty to the Government. Export of goods under Bond can be recorded in Tally.ERP 9 using the Nature of Removal as Exports

2. Export of Goods by paying duty and later claim the rebate or refund: under this procedure while exporting the goods duty is paid to the government and subsequently refund is claimed on the exported goods.

To assist accounting of Export of goods by paying duty, in Tally.ERP 9 Release 2.1 a new Nature of Payment, Export - Duty Chargeable has been provided.

Example: on 2-9-2010, ABC Company exported 20000 Litres of Aqua Sure - 1Ltr at Rs. 25 per Liter to Sys Infotech based in Singapore by paying duty to the Government.

Step 1: Create the Importer ledger

Go to Gateway of Tally > Accounts Info. > Ledgers > Create

  1. Enter the Name of the importer in the Name field. E.g. Sys Infotech

  2. Select the group Sundry Debtor in the Under field.

  3. Set Maintain Balances Bill by Bill to Yes and enter the Default Credit Period if any.

  4. Set Inventory Values are affected to No.

  5. In Mailing Details enter the supplier contact details.

  6. Enable Set/Alter Excise Details to Yes to display the Excise Details sub screen.

  7. In Excise Details screen

  8. In Nature of Removal field select Export - Duty Chargeable

  9. In Notification field enter the notification number under which the goods are exported by paying the duty.


Step 2: Record the Transaction in Excise Sales Invoice

Go to Gateway of Tally > Accounting Vouchers  > F8: Sales

  1. In Voucher Type sub form select Excise – Sales as the voucher type.

  2. Ensure that the Sales Voucher is in Item Invoice Mode.

  3. Enter the Date as 2-9-2010

  4. Skip Ref field

  5. In Excise Unit field Tally.ERP 9 displays ABC Company as selected during voucher type creation.

  6. Excise Book Name field displays the name of the excise invoice book (ABC/Rule11/Book1/08-09) created for the Excise Unit.

  7. Serial No. field displays the Rule 11 invoice Number e.g. ABC/1003

  8. In Party A/c Name field select Sys Infotech from the List of Ledger Accounts.

  9. In Party Details sub form, in Sl. No. in PLA/RG 23 field enter the PLA Entry number - 2859 and accept the other default details.


  1. In Nature of Removal field select the option Export - Duty Chargeable from the list of Types of Removals.


  1. In Notification Number field enter the notification under which the goods are exported. If the Notification number is specified while creating the party ledger application will capture the details from party ledger.

  2. In Notification Serial Number field enter the serial number of the notification

  3. In Sales Ledger field select the sales ledger - Export of Goods from the List of Ledger Accounts

  4. In VAT/Tax Class field the VAT/Tax class selected in the purchase ledger will be displayed automatically.

  5. In Name of Item field select the Stock Item i.e. AquaSure - 1 Ltr

  6. In Quantity field enter the quantity as 20,000

  7. In Rate field enter the rate as Rs. 25. Amount will be calculated automatically.

  8. Select Duty Ledger i.e. Basic Excise Duty @ 16%. to view Excise Duty Allocation screen

  9. In the Excise Duty Allocation screen accept the default details as ABC company is paying the duty on the transaction assessable Value.


Note: If the Exporter is paying the duty on the assessable value which is different from the transaction assessable value then user can alter the assessable value. Similarly Duty Rate changes can also be specified in this screen.

  1. Similarly, select Education Cess and Secondary Education Cess ledger. Amount will be calculated and displayed automatically. In Excise Duty Allocation screen accept the Default details.

  2. Enter Narration if any


  1. Press Enter to save.

Note: The claim of Rebate or Refund of Duty paid on exports can be recorded in Journal Voucher.