Special Procedure for Importing Raw Sugar: Direct Port-to-Factory Refining Allowed Until June 2010 Under Notification No. 21/2002-Customs.

The circular outlines a special procedure for importers of raw sugar facing challenges in transporting stocks to their own or contracted factories for refining, due to conditions in Notification No. 21/2002-Customs. It allows importers to send raw sugar directly from ports to other factories for refining on a job work basis, with specific conditions for accounting, duty payment, and documentation. The principal manufacturer retains duty liability for the refined sugar. Provisions are also made for importers to substitute contracts and bonds if initial agreements cannot be fulfilled. This procedure is valid for refined sugar produced until June 30, 2010.

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