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    <title>Proof of Export in case of CT-1 supply</title>
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    <description>Primary responsibility for proof of export under CT-1 lies with the merchant exporter based on the bond executed for issuance of the CT-1; one advisory view advises manufacturers to collect copies of export acceptance or proof for their records, while another view, per administrative guidance, states manufacturers are not required to collect or lodge export proof and that the merchant exporter and its jurisdictional department bear that responsibility.</description>
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