Export to Nepal

[Yatin Bhopi]

For export to foreign countries we received the UT-1 last year from excise department. Where in they have mentioned that we can export to foreign countries except Nepal and Bhutan without payment of duty. Since Nepal export procedure is now same as normal  export to other countries my query is : Now To export to Nepal  do we need to execute fresh UT-1? Or can we export to Nepal under same UT-1?

[RAMESH PRAJAPATI]

Dear Mr Yatin,

Since any UT-1 is valid for one calender year  and there is a condition also mentioned in your UT-1 that you have to export to foreign countires except to Nepal and Bhutan, you should execute a Fresh UT-1 in this case.

Thanks

[YAGAY and SUN]

A separate UT-1 would be reqired to obtain the LUT afresh, since the procedure to export to Nepal has been changed.

AI Summary

UT-1 validity: fresh UT-1 and LUT required for Nepal exports after export-procedure change. A UT-1 that contains an express exclusion for Nepal and Bhutan cannot be used for exports to those territories; UT-1s are valid for one calendar year and, after procedural changes aligning Nepal with normal export procedures, exporters must execute a fresh UT-1 and obtain the Letter of Undertaking or equivalent authorization anew.