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    <title>Import by EOU/EHTP/STP/BTP without payment of duty by following Rule 5 of Customs (import of Goods at Concessional Rate of Duty) Rules, 2017 — clarification regarding</title>
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    <description>Importer-submitted information to the Customs officer at the port of import is sufficient to secure duty-free treatment under the concessional import rules; prior approval or signed forwarding by the jurisdictional DC/AC is not a prerequisite, though the jurisdictional office must thereafter scrutinize and forward its copy so the port office can reconcile Bills of Entry and address discrepancies to protect revenue.</description>
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