TaxTMI 
TaxTMI 
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?
Export to Nepal
02 Aug 2012 
2 Replies 
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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. (AI Summary)
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. (AI Summary)