Procedure for exports to Nepal & Bhutan from India slightly departed from general export Rules 18 & 19 of Central Excise Rules, 2002 and where specified in notification number 45/2001-CE (N.T.) dated 26.6.2001. Now Nepal has been removed from the ambit of the above mentioned notification and therefore procedure for export to Nepal will also comply with Rule 18 & 19 of Central Excise Rules 2002.
The Ministry of Finance has issued a series of notifications from numbers 24 to 29 /2011 (N.T.) dated 5.12.2011 to be effective from 1st March 2012 so that exports to Nepal is not governed under specific procedures but general procedures as followed for exports to all other countries.
This change comes in the backdrop of the recent Treaty between India and Nepal
However Bhutan continues to have special treatment for exports and not covered under Rule 18 & 19
