Export under bond permitted without payment of duty subject to bond or letter of undertaking and prescribed sealing and certification procedures. Export of excisable goods without payment of duty (except to Bhutan) is permitted from approved premises upon furnishing a general bond or letter of undertaking with security at least equal to duty payable; exports must occur within six months or extended period allowed. Removal requires Form CT 1 and Form A.R.E. 1 procedures, sealing and examination at despatch, possible self sealing where authorised, and Customs certification at export. Non exported goods may be diverted to home consumption on payment of duty and prescribed interest; re imported goods for repair may return for re export subject to conditions.