Export under bond: prescribed invoice, sealing and customs endorsement procedures enable duty discharge and rebate processing. Export to Nepal and Bhutan may be effected under bond without payment of duty or on payment of duty with claim for rebate (rebate only for Nepal). Bonded exports follow a staged procedure of invoice presentation, physical verification and sealing by central excise, certification and distribution of multiple invoice copies at Indian land customs, endorsement by Nepalese/Bhutanese customs, return of endorsed duplicates to Indian excise to enable provisional credit and final discharge of bond liability. Rebate claims to Nepal require export from approved premises, timely submission of invoices, customs certification, forwarding to the Nepal Refund Wing, monthly recapitulation and post audit verification before rebate is allowed.