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    <title>Export procedure to Bhutan</title>
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    <description>Exports of excisable food products to Nepal are now treated like exports to other countries following withdrawal of preferential procedural treatment, making them eligible for standard export rebate relief. Exports to Bhutan are expressly excluded from the rebate amendment and therefore do not qualify for rebate of excise duty; such exports may require duty payment or clearance under bond and must follow applicable excise clearance procedures.</description>
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      <description>Exports of excisable food products to Nepal are now treated like exports to other countries following withdrawal of preferential procedural treatment, making them eligible for standard export rebate relief. Exports to Bhutan are expressly excluded from the rebate amendment and therefore do not qualify for rebate of excise duty; such exports may require duty payment or clearance under bond and must follow applicable excise clearance procedures.</description>
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