Concessional import procedure: Customs grants exemption after countersigned application, debits consignments and forwards bill details. An application countersigned by the Central Excise officer enables the Customs officer at the port to allow concessional duty benefit; where an application covers an importer's estimated requirement for a specified period, Customs must debit each consignment's quantity and value against the application with bill of entry particulars before granting the exemption, and must forward a copy of the bill of entry showing import particulars, duty paid and other relevant details to the Central Excise officer.