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    <title>EXCISE PROCEDURE FOR SALE TO MERCHANT EXPORTER</title>
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    <description>Clearance of dutiable goods to a merchant exporter without payment of duty requires the merchant exporter to execute a general bond and obtain a CT-1 Certificate and to submit an ARE-1; upon receipt of CT-1 and ARE-1 the manufacturer-exporter may clear goods duty-free by quoting the CT-1 reference on the excise invoice and retaining the ARE-1 counter-signed by the manufacturer-exporter, with prescribed distribution of ARE-1 copies and post-export proof of export retained for records.</description>
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