One-to-one correlation between duty-free precious metal imports and exports not required; agencies must maintain accurate records. Nominated agencies importing duty free gold, silver or platinum under the Export Against Supply scheme need not establish a one to one correlation between each imported consignment and exported jewellery; instead they must maintain proper records showing that duty free metal has been used in the manufacture of exported jewellery or articles and clearly account for duty free versus duty paid metal to demonstrate compliance with the exemption and export obligation.