Exemption under Bond under Rule 13: The procedure under this Rule is similar to the one under Rule 12, except that under this Rule appropriate bond is to be executed. Under this Rule there is no PLA (Public Ledger Account) as no duty is paid. The main documents are Invoice and AR41.4R5 Forms. Same procedure is followed as under Rule 12, except that instead of getting refund amount, the exporter gets release from the bond after exports.