Procurement of excisable goods under export warehousing: registered users may obtain goods at nil or concessional duty subject to bond. Certificate CT-2 authorises a Rule 9 registered person, subject to a prescribed bond accepted by the proper officer, to procure specified excisable goods under the Export Warehousing procedure at nil or concessional duty under an enabling notification for manufacture or use. The end user must record supplier factory/warehouse registration, goods details and declare a provisional debit in the Bond Account with the post debit balance, signing and sealing the declaration.