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<h1>Export without payment of duty: allows duty-free export or removal for manufacture of export goods under approval and conditions.</h1> Excisable goods may be exported without payment of duty from a producer's or manufacturer's factory, warehouse, or other premises approved by the Principal Commissioner or Commissioner, and materials may be removed duty-free from such approved premises for use in manufacture of export goods; both are subject to conditions, safeguards and procedures specified by Board notification.