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    <title>Nepal Export Procedure-Reg</title>
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    <description>Exports to Nepal now follow the revised bilateral treaty notifications and are treated like other exports, with ARE-1 used for documentation. Payment in Indian rupees is permitted if made in accordance with applicable RBI guidelines and Circular No. 961/04/2012-CX, but one advisory view in the discussion indicates such INR receipts may affect eligibility for export promotion benefits and entitlement to duty drawback. Questions on acceptable proof of export (BRC versus bank statements) were also raised.</description>
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