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    <description>Supplies from a domestic EOU to an SEZ unit are treated as exports and not within customs territory; however, payment received in domestic currency disqualifies entitlement to export incentives or drawback. Exporters should secure the SEZ buyer&#039;s invoice and packing list, may act as merchant exporter, and must comply with RBI and bank procedures for third party payments, including tripartite agreements per the Master Circular to enable shipping bill knock off.</description>
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