Interpretation of raw materials: Customs must accept commercially usable inputs and limit scrutiny to declared resultant products. Department clarifies that 'raw materials required for use' in the DEEC book need not be physically incorporated and that inputs commercially usable in the exported product may be allowed. At logging of Part II, Customs must limit scrutiny to conditions in the Exemption Notification and Part E of the DEEC book (product quality, technical characteristics, quantity and FOB value) and should not demand proof of entire consumption of imported fabric or probe extraneous details. Standing orders should be issued to ensure proper implementation.
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Interpretation of raw materials: Customs must accept commercially usable inputs and limit scrutiny to declared resultant products.
Department clarifies that "raw materials required for use" in the DEEC book need not be physically incorporated and that inputs commercially usable in the exported product may be allowed. At logging of Part II, Customs must limit scrutiny to conditions in the Exemption Notification and Part E of the DEEC book (product quality, technical characteristics, quantity and FOB value) and should not demand proof of entire consumption of imported fabric or probe extraneous details. Standing orders should be issued to ensure proper implementation.
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