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    <title>Direct imports of materials/components made by the manufacturer and foreign materials.... - Foreign Trade Procedure (old)</title>
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    <description>DBK II Statement requires manufacturers to declare imported and locally procured foreign materials used for an identified export product, including import particulars, tariff classification, assessment status, duty payment, supplier details and refund claims. Indigenous procurement of the same materials must be disclosed with duty-payment proof in DBK-III. Provisionally assessed bills of entry require disclosure of the dispute and supporting Customs correspondence, while drawback is ordinarily unavailable on such entries. Stock details are required in linked Statement II-A, supported by certification from the authorised representative and an independent Chartered Accountant or Cost Accountant.</description>
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