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of <h1>Importers Must Submit Quarterly Form IGCR-3 for Concessional Rate Goods: Report Usage, Re-Export, and Duty Payment Details</h1> This document is a quarterly statement form under the Customs (Import of Goods at Concessional Rate of Duty or for Specified End Use) Rules, 2022, specifically Form IGCR-3. It requires importers to report details of goods imported at concessional rates, including their consumption, re-export, pending usage, and clearance upon duty payment. The form includes sections on job work, unit transfer, re-export, and clearance on duty payment, as well as supply to end-use recipients. It also covers export details if the intended purpose is export, either by the importer or the end-use recipient. The form was updated in 2025 to change reporting from monthly to quarterly.
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