Rebate of duty for exported excisable goods clarified, with bonded export permissions and tightened sealing, inspection, and claim procedures. Amendments authorise rebates on duty paid on excisable goods and materials for exported goods subject to notified conditions and safeguards, permit export in bond without payment of duty under bond and security for specified goods and materials (including to Nepal and Bhutan), and prescribe package numbering, sealing, examination procedures, documentary copy distribution and the mechanism for lodging and verifying rebate claims; definitions of 'manufacture' and 'materials' and exclusions for drawback or prohibited exports are specified.
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Rebate of duty for exported excisable goods clarified, with bonded export permissions and tightened sealing, inspection, and claim procedures.
Amendments authorise rebates on duty paid on excisable goods and materials for exported goods subject to notified conditions and safeguards, permit export in bond without payment of duty under bond and security for specified goods and materials (including to Nepal and Bhutan), and prescribe package numbering, sealing, examination procedures, documentary copy distribution and the mechanism for lodging and verifying rebate claims; definitions of "manufacture" and "materials" and exclusions for drawback or prohibited exports are specified.
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