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of <h1>Duty Payment for Export Units: Calculate Based on Original Value and Applicable Rates on Payment Date</h1> For 100% Export Oriented Units under the old scheme, the duty payment at the time of de-bonding requires customs duty on imported goods to be calculated based on the original assessable value at the rates applicable on the payment date. Similarly, for goods obtained from Domestic Tariff Area units without prior excise duty payment, the excise duty applicable on the payment date must be paid.
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