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    <title>IEC CODE AND RCMC</title>
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    <description>For exports from a DTA unit to an SEZ, the Bill of Export must include the Importer Exporter Code (IEC); this IEC entry is mandatory to avail deemed export benefits. The SEZ Rules (Rule 30) prescribe the detailed procedure and Bill of Export format. A reported instance involved filing a rebate claim without IEC and RCMC, and the guidance stresses that absence of IEC on the Bill of Export undermines entitlement to the rebate or deemed export benefits.</description>
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      <title>IEC CODE AND RCMC</title>
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      <description>For exports from a DTA unit to an SEZ, the Bill of Export must include the Importer Exporter Code (IEC); this IEC entry is mandatory to avail deemed export benefits. The SEZ Rules (Rule 30) prescribe the detailed procedure and Bill of Export format. A reported instance involved filing a rebate claim without IEC and RCMC, and the guidance stresses that absence of IEC on the Bill of Export undermines entitlement to the rebate or deemed export benefits.</description>
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