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    <description>Amendment prescribes differentiated re-importation periods and extension authority: goods to Bhutan must be re-imported within seven years, with the Principal Commissioner or Commissioner allowed to extend up to three years; other goods (excluding DEEC/EPCG/DEPB exports) within three years, with the Commissioner able to extend up to two years; goods exported under DEEC, EPCG or DEPB must be re-imported within one year, with the Commissioner able to allow an additional one-year extension on sufficient cause.</description>
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