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    <title>UTILIZATION OF MEIS LICENCE FOR PAYMENT OF CUSTOM DUTY</title>
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    <description>MEIS certificates cannot be used to discharge customs or GST liabilities arising from Domestic Tariff Area sales; they may only be applied against the Basic Customs Duty component on imports (where imports attract Basic Customs Duty plus IGST). MEIS certificates are transferable and may be sold to an importer who can utilise them to pay Basic Customs Duty on importation.</description>
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      <description>MEIS certificates cannot be used to discharge customs or GST liabilities arising from Domestic Tariff Area sales; they may only be applied against the Basic Customs Duty component on imports (where imports attract Basic Customs Duty plus IGST). MEIS certificates are transferable and may be sold to an importer who can utilise them to pay Basic Customs Duty on importation.</description>
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