Export procedure :
1. Procedure at the place of despatch: Six copies of invoice shall be presented to the Superintendent or Inspector of Central Excise having jurisdiction over the factory, warehouse or any other approved premises along with the export goods.
In case of export for supplies to Government of India Aided Projects in Nepal and the Embassy Co-operative Store and Embassy Petrol Pump located in Nepal for the bonafide use of officers and staff of the Embassy in Nepal, the order from Project Implementation Authority shall also be presented.
The Superintendent or Inspector of Central Excise having jurisdiction over the factory, warehouse or any other approved premises shall verify the identity of goods with reference to description mentioned in the invoice and the particulars of the duty payable but for export, and if found in order, he shall seal the consignment, tank or container with Central Excise seal or in such other manner as may be specified by the Commissioner of Central Excise and endorse each copy of the export invoice in token of having such verification and examination done by him.
The said Superintendent or Inspector will allow export and distribute invoices in the following manner:
| Original (First copy) | Hand over to the exporter |
| Duplicate, triplicate and quadruplicate (second, third and fourth copies) | Hand over to the exporter or his agent in a sealed cover for delivery to the Customs officer in-charge of the Land Customs Station through which the goods are intended to be exported. |
| Quintuplicate (Fifth copy) | Forwarded to the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise who has accepted the bond |
| Sixtuplicate (Sixth copy) | Retain for official record |
2. Procedure at the Land Customs Station: The exporter or his agent shall present the goods to the officer of customs in-charge of the land customs station along with the original copy of the invoice and the sealed cover containing duplicate, triplicate and quadruplicate copies and obtain acknowledgement;
Where the contents of all the copies of invoices tally and the packages, goods or container are satisfactorily identified with their seals intact, the officer of customs in-charge of the landcustoms station shall make necessary entries in the register maintained at the land customs station and allow the goods to cross into the territory of Bhutan and certify accordingly on each of the four copies of the invoice and indicate the running serial number in red ink prominently visible and encircled. In case the seals are not found intact, the officer o f customs in charge of the land customs station may re-seal the containers with his own seal after satisfying himself as to the identity of the containers and the goods from the particulars shown on the invoice by opening and examining the goods, if necessary;
Distribution of invoices by Customs Officer
| Original (First copy) | Hand over to the exporter or his agent alongwith the goods for presentation to the Customs Officer of Bhutan. |
| Duplicate and triplicate (Second and third copy) | Send to the Bhutanese Customs Officer in-charge of the check post through which the goods are to be imported into Bhutan, as the case may be. |
Presentation of goods to Bhutanese Customs Officers: The goods are then to be produced before the Bhutanese Customs Officer, as the case may be, at the corresponding border check-post alongwith the original copies of the invoice. The Bhutanese Customs Officer shall deal with the original and triplicate copies of the invoice as directed by His Majesty‘s Government of Bhutan and return the duplicate copy, after endorsing his certificate of receipt of goods in Bhutan, as the case may be, directly to the officer of customs -in-charge of the land customs station in India.
Further distribution of invoices: The officer of customs in-charge of the land customs station shall forward the duplicate copy to the Central Excise Officer in charge of the factory or warehouse from which the goods were removed for export without payment of duty. For this purpose, the said officer in charge of the land customs station should keep a note of the return of duplicate copies from the Customs Officer of Bhutan and remind the exporter for such copies as have not been received, failing which the exporter may be liable to pay full duty on
such consignments.
The customs officers, at the land customs station shall also maintain a separate record of all such in-bond exports of the goods without payment of duty and shall assign running serial number on the invoice at the time of export as indicated earlier.