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    <title>Export Under Bond-Procedure relating to proof of export and to re-credit against such proof –Reg.</title>
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    <description>Export under bond without payment of duty requires submission of a monthly statement in Annexure-19 together with original ARE-1 duly certified (Pass for Shipment Order) by Customs, and supporting self-attested photocopies of the bill of lading and the Shipping Bill. The statement must be submitted to the divisional office (through the Range) or to the bond-accepting authority, which shall immediately acknowledge receipt. Exporters, notably merchant-exporters, must strictly comply to tender proof of export and obtain re-credit.</description>
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