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

[KASTURI SETHI]

Exports to Nepal now at par with exports to other countries (except Bhutan) - DRP to Nepal withdrawn

Circular No. 958/1/2012-CX., dated 13-1-2012

Exports to Nepal under DRP - Revised treaty of trade between India and Nepal - Clarifications

Circular No. 961/04/2012-CX. 6, dated 26-3-2012

Rebate of duty on excisable goods used in goods exported to any country except Bhutan - Amendment to Notification No. 21/2004-C.E. (N.T.)

[Notification No. 2/2012-C.E. (N.T.), dated 22-2-2012]

AI Summary

Excise rebate eligibility: Nepal treated like other exports, while Bhutan excluded from rebate and subject to standard excise clearance. Exports of excisable food products to Nepal are now treated like exports to other countries following withdrawal of preferential procedural treatment, making them eligible for standard export rebate relief. Exports to Bhutan are expressly excluded from the rebate amendment and therefore do not qualify for rebate of excise duty; such exports may require duty payment or clearance under bond and must follow applicable excise clearance procedures.