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<h1>Clarification on Customs Procedures for CWG 2010 Imports: Certificate and Reconciliation Needed for Export Identity Proof.</h1> The circular addresses challenges in identifying goods imported for the Commonwealth Games (CWG) 2010 under specific customs notifications. Due to many items being generic and unmarked, the Central Board of Excise & Customs clarifies that a certificate from authorized CWG officials, supported by a reconciliation statement, can serve as proof of identity for export. If goods have changed form and identity cannot be established, exemption benefits will not apply. The instructions also cover cases where importers paid duty and claimed drawbacks under the Customs Act, 1962. These guidelines are specific to CWG-2010 imports.