Treatment of domestically procured goods as imports requires payment of customs duty on clearance without a certificate requirement. Indigenous goods on which suppliers availed deemed export benefits shall be treated as imported goods and attract the customs duty applicable to imports, with depreciation on capital goods allowed; payment of such customs duty at time of clearance or exit removes the requirement to refund deemed export benefits or to produce a Development Commissioner certificate, although units may alternatively clear on excise payment upon production of that certificate.