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    <title>Proof of Export In case of Sample Export (FOC) Thru Courier.</title>
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    <description>Courier exports require customs attested export documents-excise invoice, customs attested invoice and packing list, SDF and exchange control copy of the shipping bill for realisation-and the export promotion copy of the shipping bill plus customs attested ARE 1 after EGM as proof of export; duplicates may be sought from customs. If the courier did not clear the shipment, collateral evidence (remittance certificate, mate receipt, docket, tracking) may be submitted, but exporters should insist on formal customs clearance or generate ARE 1 when under bond/LUT since free samples are not duty free without following export procedure.</description>
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