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    <title>Section 74 DBK</title>
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    <description>Electronic shipping bills are treated as drawback claims under the drawback rules, so separate filing to the DBK section is not required where the shipping bill was electronically filed. Manual filing remains available only for non-EDI ports. Drawback entitlement is conditional upon receipt of payment in foreign convertible currency within the prescribed time limit from the date of the shipping bill; that time limit was temporarily extended due to COVID-19.</description>
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      <description>Electronic shipping bills are treated as drawback claims under the drawback rules, so separate filing to the DBK section is not required where the shipping bill was electronically filed. Manual filing remains available only for non-EDI ports. Drawback entitlement is conditional upon receipt of payment in foreign convertible currency within the prescribed time limit from the date of the shipping bill; that time limit was temporarily extended due to COVID-19.</description>
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