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of <h1>New bank guarantee norms for provisional assessment of low-grade iron ore exports under Section 18, Customs Act, 1962</h1> Public Notice No. 23/2023 prescribes bank guarantee requirements for provisional assessment of shipping bills for export of iron ore fines (Fe content declared below 58%) under Section 18 of the Customs Act, 1962. Security is linked to exporter status: nil for AEO-T3, 25% of estimated duty for AEO-T2, 50% for AEO-T1 and certain exporters with 'clean test records,' 33% for 4-star or above status holders, and 100% for others. 'Clean test record' requires CRCL test confirmation that Fe content remains below 58%. Exporters qualifying under multiple categories receive the lowest applicable guarantee rate. Guidelines are reviewable and misuse may forfeit benefits.
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