https://www.taxtmi.com/circulars?id=798 Exports from 100% EOU/EPZ units to Nepal paid in Indian currency cannot be exported under bond duty-free; payment into a rupee account triggers applicable excise duty liability under Rules 13 and 14, and non-excisable goods must bear customs duty as if imported. Exports may follow the Nepal invoice procedure with collection of relevant duties where payment is in Indian currency. en-us Tue, 16 May 1995 00:00:00 +0530 Wed, 16 Jul 2025 16:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=798 Exports from 100% EOU/EPZ units to Nepal paid in Indian currency cannot be exported under bond duty-free; payment into a rupee account triggers applicable excise duty liability under Rules 13 and 14, and non-excisable goods must bear customs duty as if imported. Exports may follow the Nepal invoice procedure with collection of relevant duties where payment is in Indian currency. Circulars Customs Tue, 16 May 1995 00:00:00 +0530 https://www.taxtmi.com/circulars?id=798