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    <title>Prior information to be provided by the importer - Customs (Import of Goods at Concessional Rate of Duty or for Specified End Use) Rules, 2022</title>
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    <description>Prior information under the Customs IGCR Rules is provided via Form IGCR 1. Part A requires importer identification, port, tariff classification and descriptions of goods imported at concessional rates, the notification benefit availed, and selection of the intended purpose among specified options. The form requires disclosure of manufacturing facilities of the importer, job workers, and unit transfers with GSTIN or PAN, addresses, and goods or processes at each site, plus details of end use recipients and related exports. Part B captures continuity bond details, bond amount and balance, representing estimated duty foregone.</description>
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      <description>Prior information under the Customs IGCR Rules is provided via Form IGCR 1. Part A requires importer identification, port, tariff classification and descriptions of goods imported at concessional rates, the notification benefit availed, and selection of the intended purpose among specified options. The form requires disclosure of manufacturing facilities of the importer, job workers, and unit transfers with GSTIN or PAN, addresses, and goods or processes at each site, plus details of end use recipients and related exports. Part B captures continuity bond details, bond amount and balance, representing estimated duty foregone.</description>
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