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Amendment in notification No. 25/2023–Customs (N.T.) dated 1st April, 2023. - Manner of issue of duty credit for goods exported under the Scheme for Rebate of State and Central Taxes and Levies - 05/2026 - Customs - Non Tariff
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Exports by post: duty credit issuance permitted via electronic entries processed on the customs automated system. Amendment expands duty credit issuance to include electronic entries for exports by post alongside shipping bills and bills of export, substitutes clause to cover issuance where an order permitting clearance and loading for exportation has been made, inserts a requirement that exports through foreign post offices allow electronic presentation and processing on the customs automated system, and amends the Explanation to paragraph 6 and the table entry against Sl. No. 13 for consistency.
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Exports by post: duty credit issuance permitted via electronic entries processed on the customs automated system.
Amendment expands duty credit issuance to include electronic entries for exports by post alongside shipping bills and bills of export, substitutes clause to cover issuance where an order permitting clearance and loading for exportation has been made, inserts a requirement that exports through foreign post offices allow electronic presentation and processing on the customs automated system, and amends the Explanation to paragraph 6 and the table entry against Sl. No. 13 for consistency.
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