Export without payment of excise duty permitted to specified projects in Bhutan subject to contract registration, bond and customs procedure. Permission is granted for export of excisable goods without payment of excise duty to specified Bhutan projects subject to conditions: contracts must be registered with DGICCE, goods must have a project release order, exporters must execute a bond under Rule 13 and provide a bank certificate of full payment; exporters must follow the special procedure in Appendix II, which prescribes multi copy invoicing, Central Excise verification, sealing, land customs comparison and endorsements, transmission of copies to Bhutanese customs, required returns and recordkeeping, and discharge of the bond on receipt of required endorsed documents.