Concessional import reporting: mandatory periodic returns require itemised stock, consumption, export details and authorised declaration. Prescribes an annexure return for imports at concessional duty for manufacture of excisable goods, requiring itemised entries by variety, reporting of opening balance, receipts, total available, quantities consumed for the specified purpose, re exports and closing balance, specification of intended purpose and export documentation, and a declaration by an authorised manufacturer representative attesting reconciliation with factory records.