Duty-free removal of intermediate goods permitted for DEEC and Advance License holders subject to utilisation and documentation requirements.

Duty free removal of excisable intermediate goods is allowed where the manufacturer holds an Advance Intermediate License (or acknowledgement) and the procurer is the ultimate exporter holding a DEEC and an Advance License. Removals are limited to the DEEC entitlement, governed by applicable concessional removal rules, and goods must be used for export manufacture, replenishment of duty paid identical inputs, or disposal as directed. The exporter must arrange sampling and testing, follow sealing and simplified export procedures, and file the specified account summaries and attested shipping documentation within the period specified in the DEEC or Advance License.

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