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    <title>Export to Nepal</title>
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    <description>Exporters must obtain original and duplicate ARE-1 forms signed by the Customs officer at the land customs station as primary proof of export; if proof is not produced within the prescribed period the exporter must pay duty with interest from removal date. Alternative proofs including airway bills, shipping bills, land receipts, bills of lading, Customs acknowledged commercial invoices/packing lists, quintuplicate ARE-1 copies, or online bank realisation certificates may be accepted where original ARE-1 copies are unavailable.</description>
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      <description>Exporters must obtain original and duplicate ARE-1 forms signed by the Customs officer at the land customs station as primary proof of export; if proof is not produced within the prescribed period the exporter must pay duty with interest from removal date. Alternative proofs including airway bills, shipping bills, land receipts, bills of lading, Customs acknowledged commercial invoices/packing lists, quintuplicate ARE-1 copies, or online bank realisation certificates may be accepted where original ARE-1 copies are unavailable.</description>
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