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    <title>Import benefits under DFIA for Bhutan Export</title>
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    <description>Query asks whether supplies to Bhutan qualify as export treated as physical export, whether imports of raw materials and components for such export may be made under Advance Authorisation with nil customs duty, and whether the Export Obligation (EODC) requires a Bill of Export.</description>
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      <description>Query asks whether supplies to Bhutan qualify as export treated as physical export, whether imports of raw materials and components for such export may be made under Advance Authorisation with nil customs duty, and whether the Export Obligation (EODC) requires a Bill of Export.</description>
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