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    <title>Customs - Clarification regarding exports under claim for drawback in the GST scenario</title>
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    <description>The requirement for a certificate from the jurisdictional GST officer under Note and Condition 12A has been removed and replaced by an exporter self declaration to claim higher All Industry Rates of duty drawback; the revised Note is applicable to exports from the GST transition period and the prescribed declaration will be included in the EDI shipping bill, with exporters allowed to submit a single consolidated declaration for prior shipping bills and subject to audit verification to prevent double neutralisation of taxes.</description>
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      <description>The requirement for a certificate from the jurisdictional GST officer under Note and Condition 12A has been removed and replaced by an exporter self declaration to claim higher All Industry Rates of duty drawback; the revised Note is applicable to exports from the GST transition period and the prescribed declaration will be included in the EDI shipping bill, with exporters allowed to submit a single consolidated declaration for prior shipping bills and subject to audit verification to prevent double neutralisation of taxes.</description>
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