Export to Bhutan on payment of duty

[Emco Ltd.]

Dear Sir

We are exporting goods to Bhutan on payment of duty,

please lets us know the procedure

do we need to sent these goods under Central excise seal

is there any intimation to be given to excise(if yes please provide format)

thanks and regards

Emco Ltd

[Rajagopalan Ranganathan]

Sir,

For detailed procedure please sea part II of Chapter 8 under the heading export to Nepal and Bhutan in CBEC's Manual of Instructions which is available in CBEC's web site www.cbec.gov.in. In these instruction you please omit the reference to Nepal since the procedure described there in is not applicable to Nepal w.e.f. 1.3.2012 vide Notification No. 25/2011-CE (NT) dated 5.12.2011. The instructions are large in volume which could not be copies and pasted here.

[MAHESH MAIYA]

Dear Sir,

I think, exports can be made to Bhutan;

a. against General Bond.

b. without payment of duty.

c. under central excise seal ( Mandatory )

Mahesh Maiya. P

[Emco Ltd.]

Sir

Whether excise seal is mandatory when goods are cleared to Bhutan on payment of duty

AI Summary

Export to Bhutan procedures: clearance may use general bond, duty-free treatment, and typically require central excise seal.
Procedural guidance for exports to Bhutan follows CBEC Manual Part II, Chapter 8; practitioners identify three operative mechanisms: clearance against a General Bond, clearance without payment of duty, and movement under Central Excise seal. A practitioner states the Central Excise seal is mandatory, while the exporter queries whether the seal is required when goods are cleared to Bhutan on payment of duty.