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<h1>Intimation of non-receipt of imported goods: importer must notify using IGCR-2 form under Customs rules.</h1> Intimation regarding non-receipt of imported goods must be provided by the importer using Form IGCR-2 under the Customs (Import of Goods at Concessional Rate of Duty or for Specified End Use) Rules, 2022; the form records importer identity and particulars of goods not received, including bill of entry, port of import, invoice/item serials, quantities not received and amounts paid.
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