TaxTMI 
TaxTMI 
Export to Nepal and Bhutan
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....ted in Nepal for the bona-fide use of officers and staff of the Embassy in Nepal. 5. Export without payment of duty of Krichu Hydro Electric Project and Tala Hydro Electric Project in Bhutan. Procedure for export to Nepal and Bhutan without payment of duty [Notification No. 45/2001-CE (N.T.)] Export under bond without payment of duty can be made from the factory of production or manufacture or warehouses or any other premises as may be approved by the commissioner of CE. I. Procedure at the place of dispatch: · 6 copies of invoice shall be presented to Superintendent or Inspector of CE having jurisdiction over the place of removal of goods [In case of export to government of India Aided Projects in Nepal, the order from Project Implem....
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....nd Bhutanese customs officer-in-charge of the check post through which goods are to be imported into Nepal and Bhutan III.Procedure at Nepal or Bhutan land custom station: * The following things are presented before the Nepalese or Bhutanese customs officer: ­ Goods, ­ Original copy of invoice * The officer will return the following things: ­ Duplicate copy of invoice directly to the officer of the land custom station in India. ­ Certificate of receipt of goods in Nepal or Bhutan. * The officer shall deal with original and triplicate copies of invoice as directed by His Majesty's Government of Nepal or Bhutan as the case be. IV.Procedure after receipt of goods in Nepal or Bhutan at land custom station in India....
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....an on payment of duty under claim for rebate In case of export to Nepal on payment of duty, rebate of the whole of duty paid on the excisable goods under First schedule of CEA shall be granted to His Majesty's Government of Nepal based on Indo-Nepal Treaty. Conditions for export to Nepal are: · The goods shall be exported after payment of duty directly from the factory or warehouse except, where CBEC permits export from a place other than such factory or warehouse. · The goods shall be exported within 6 months from the date on which they were cleared for export from the factory or warehouse or within extended period as permitted. · The amount of rebate shall not exceed the aggregate of the basic and additional customs duty levied by....
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....orter Ø Duplicate & triplicate - to customs officer-in-charge of the land customs station through which goods are intended to be exported [these are handed over to the exporter in sealed cover] Ø Quadruplicate - to be retain by CE officer II. Procedure at land custom station in India * Exporter shall present the following things to the customs officer-in-charge of the land customs station for verification: ­ Export goods, ­ Original copy of invoice, ­ Sealed cover containing duplicate & triplicate copy of invoice. * After successful verification, the custom officer will comply with following requirements: ­ Make entries in a register, ­ Certify 3 copies of invoice, ­ Indicate the running seri....