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    <title>Consingee: China, Buyer: India</title>
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    <description>Exports to foreign consignee with an Indian buyer must use CT 1 and ARE 1: the Indian buyer secures CT 1 by executing a bond (surety waived with RCMC) and provides CT 1 and signed blank ARE 1 to the exporter, who fills ARE 1 and effects export; shipping bill/airway bill and other export documents are mandatory; the buyer submits proof of export and furnishes Form H to support nil VAT/CST.</description>
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