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Export to Nepal and Bhutan

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..... mbassy Petrol Pump located 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 Aid .....

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..... s into the territory of Nepal and Bhutan, Distribute invoice in the following manner: Ø Original - to exporter Ø Duplicate triplicate - to the Nepalese and 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 origin .....

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..... Road, Shohratgar (Khunwa), Jarwa, Katarniaghat, Gauriphanta, Banbasa, Jhulaghat, Dharchula, Naxalbari, Galgalia, Kunauli, Sonabarsa, Tikonia, or such other check-post as may be specified by the Board. Export to Nepal and Bhutan 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 .....

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..... ficer shall verify the goods with reference to invoice. · After successful verification, the officer has the following duties: Seal the consignment [self sealing is not allowed in case of export to Nepal and Bhutan], Deliver the goods to exporter or his agent for export to Nepal, Endorse each copy of invoice that verification is complete, Distribute invoice copies in the following manner: Ø Original - to exporter 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. .....

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..... duplicate copy of invoice to the Deputy Director of Inspection, Customs and Central excise (Nepal Refund Wing). The officer will keep a note of return of duplicate copies and remind the exporter for such copies which have not been received. V. Procedure followed by the Directorate General of Inspection, Customs and Central excise (Nepal Refund Wing), New Delhi: · Director General of Inspection Nepal Refund Wing has the following duties: Maintain a separate register for each Indian border Customs check post. On receipt of duplicate copy, entry will be made in the respective register. At the end of the month, prepare a consolidated statement for the amount of rebate due to His Majesty's Gove .....

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