Export duty rebate procedure: combined ARE 2 enables input-stage rebate or bond-based clearance with departmental certifications. Form A.R.E. 2 provides the combined procedure for export clearance where rebate is claimed for duty paid on inputs or finished-stage duty is waived under bond. It requires detailed Tables listing exported finished goods and input/packing materials with duty and rebate calculations, declarations by the exporter including non availment of CENVAT credit and restrictions on drawback/advance licence discharge, and departmental certifications by Central Excise and Customs recording duty/bond status, physical examination, sampling, seal integrity, verification of material consumption, and transmission of copies for rebate sanction and further verification.