Export procedure to Bhutan

[S.C. WADHWA]

Dear Expert,

We are going to export our Excisable food products to BHUTAN and Nepal countries tomorrow.
My query is whether export to these countries comes under free trade and clearances are to be
made after paying excise duty or under bond ect.. Please give your expert opinion immediately.
REGARDS,
WADHWA

AI Summary

Clarification on excise duty for food exports: Nepal follows standard export rules, Bhutan has specific exclusions per notification. A user inquired about the export procedures for excisable food products to Bhutan and Nepal, questioning whether these exports fall under free trade and if excise duty must be paid or if a bond is needed. The response clarified that exports to Nepal are treated like exports to other countries, with the Duty Rebate Procedure (DRP) to Nepal withdrawn, as per specific circulars. However, Bhutan is excluded from these regulations, and the rebate of duty on excisable goods applies to exports to countries other than Bhutan, according to a notification amendment.