Section 633(2) in Rules under the United Provinces Excise Act, 1910
(2)Exporter must produce permit from Collector of importing district. - Every application must be accompanied by-(i)a permit from the Collector, Deputy Commissioner, or other officer specially appointed in this behalf of the district to which the spirits are to be exported authorizing the import of spirit; and(ii)a duly executed special bond in Form P.D. 16 or a reference to a general bond in Form P.D. 15.