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    <title>Declaration as to Importer-exporter Code Number</title>
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    <description>Rule 12 mandates that the importer or exporter state the Importer-Exporter Code (IEC) allotted by the competent authority in the Bill of Entry, Shipping Bill, or other prescribed customs documents for importation or exportation, including goods connected with services or technology; use of another person&#039;s IEC constitutes a violation attracting penalty.</description>
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