Storage and transshipment of excisable goods in bond permitted, with exporters responsible for invoice-matching and export verification. Storing and transshipment of excisable goods cleared in bond under Rule 13 is permitted without prior departmental permission, subject to exporters meeting the export time-limits and proof/remittance requirements of the governing notifications. Exporters may establish transshipment stockyards after intimation to Central Excise, must maintain a register of invoices, quantities received and despatched, prepare challans where vehicle-specific invoices are absent, accompany vehicles with a signed photocopy of the invoice, and ensure Land Customs endorse the invoice only after full material indicated is exported.