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    <title>Export - Removal of intermediate goods without payment of duty</title>
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    <description>Removal of specified excisable intermediate goods without payment of duty is allowed for supply to exporters under the Advance Licence/Duty Exemption Scheme where supply is against an Advance Release Order and within the duty exemption entitlement. The ultimate exporter must register, enter a bond, follow Chapter X rules, allow sampling and testing, maintain accounts, submit post export summaries with attested shipping documents, and ensure waste/by products are cleared on payment, reused, or destroyed under supervision. Certain resultant products must be exported only through specified ports, airports, or depots.</description>
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