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    <title>Details of procurements relating to stock of imported materials as on commencement date - Foreign Trade Procedure (old)</title>
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    <description>DBK IIA Statement requires FIFO-based disclosure of imported-material stock held three months before shipment or first shipment of an export product. It records input descriptions, import and procurement particulars, tariff classification, duty details, supplier information, assessment status and actual stock. Disputes involving final assessment and any refund applications must be disclosed, while drawback is normally unavailable for provisionally assessed Bills of Entry. Supporting Bills of Entry must be enclosed, and the statement must be certified by the authorised representative and an independent Chartered Accountant or Cost Accountant.</description>
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