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of <h1>Guidelines for Managing Excisable Goods: Cancellation, Re-Entry, and Transfers Explained Under Specific Conditions</h1> The manual outlines procedures for handling excisable goods intended for export that are either canceled or require re-entry. If export is canceled, the exporter must apply to the relevant authority to divert goods for home consumption, pay applicable duties and interest, and update their records. Changes in export details must be communicated to the authority. Goods not exported can re-enter the factory under specific conditions, including genuine reasons for cancellation and timely return with original documents. Re-imported goods for repairs or similar purposes can be re-exported, following customs provisions. Goods can also be transferred between factories of the same manufacturer for consolidation and export, under supervision.
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