Drawback prohibition for exports to certain neighbouring territories limits duty drawback, with specified exceptions under irrevocable LCs and authorized projects. The Central Government directs that drawback of import duty shall not be allowed for goods exported to Bhutan, Nepal and by land to Myanmar, Tibet and Sinkiang as they are likely to be smuggled back; limited exceptions permit drawback where exports are against irrevocable letters of credit in freely convertible currency, for multilateral agency financed projects with payment in freely convertible currency, for specified capital goods to Nepal under global tender with bank certificate and passage through prescribed land customs stations, and for certain petroleum exports to Nepal under similar conditions.