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of <h1>Customs Circular: Guidelines for Converting Shipping Bills for Export Promotion Schemes Explained.</h1> The circular addresses the conversion of free shipping bills to export promotion scheme shipping bills and the conversion between different export promotion schemes. It allows Commissioners of Customs to consider such conversions on a case-by-case basis, provided certain conditions are met, including evidence of eligibility for the requested scheme and no fraud or misdeclaration. Free shipping bills cannot be converted to export promotion scheme bills, but duty drawbacks may be allowed. The circular supersedes previous guidelines and applies to shipping bills filed after its issuance, with manual conversions permitted until system updates are implemented.
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