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    <title>Duty scripts lic of DEPB/FMS</title>
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    <description>Sale of duty-credit licences must be effected by a formal sale invoice and VAT is chargeable unless specifically exempted; at import the purchaser must deliver the licence and the sale invoice to the customs house agent so duties can be debited against the licence. Issues of VAT refund or recovery depend on State VAT provisions and require consultation with a VAT specialist.</description>
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      <description>Sale of duty-credit licences must be effected by a formal sale invoice and VAT is chargeable unless specifically exempted; at import the purchaser must deliver the licence and the sale invoice to the customs house agent so duties can be debited against the licence. Issues of VAT refund or recovery depend on State VAT provisions and require consultation with a VAT specialist.</description>
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