Duty free import verification requires Customs to match export details with records and refer discrepancies to issuing authority. Customs must match the export details on the DFRC licence with export records held by the Customs House; where discrepancies appear, Customs shall refer the matter to the issuing authority and allow duty free import only after satisfaction as to the genuineness of the exports. This verification supplements the checks prescribed in the Department of Revenue circulars and the Handbook of Procedures.
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Provisions expressly mentioned in the judgment/order text.
Duty free import verification requires Customs to match export details with records and refer discrepancies to issuing authority.
Customs must match the export details on the DFRC licence with export records held by the Customs House; where discrepancies appear, Customs shall refer the matter to the issuing authority and allow duty free import only after satisfaction as to the genuineness of the exports. This verification supplements the checks prescribed in the Department of Revenue circulars and the Handbook of Procedures.
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