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    <description>Eligibility for duty drawback on exports to Nepal depends on realization: export proceeds must be realized in freely convertible foreign currency or, alternatively, received in rupees only through a freely convertible Vostro account of a non-resident bank located outside ACU member countries and outside Nepal and Bhutan; otherwise duty drawback is not available.</description>
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      <description>Eligibility for duty drawback on exports to Nepal depends on realization: export proceeds must be realized in freely convertible foreign currency or, alternatively, received in rupees only through a freely convertible Vostro account of a non-resident bank located outside ACU member countries and outside Nepal and Bhutan; otherwise duty drawback is not available.</description>
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