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of <h1>New Guidelines for Export Consignment Sampling: Frequency Based on Product Categories to Determine Drawback Duties.</h1> The circular from the Ministry of Finance's Central Board of Excise and Customs outlines guidelines for drawing samples from export consignments for chemical testing to determine drawback duties. It specifies different sampling frequencies based on product categories: annually for branded products with prescribed rates, semi-annually for generic products with brand rates, and for specification-based items with industry rates. Generic items with industry rates may require samples every six months, relying on manufacturer documentation unless doubts arise. Sampling should be percentage-based, not from every package, with the possibility of surprise checks. No samples are needed unless fraud is suspected, and AR-4 forms may eliminate the need for sampling if verified.
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