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    <title>Prior information to be provided by the importer - See rule 4(1) - Customs (Import of Goods at Concessional Rate of Duty or for Specified End Use) Rules, 2022</title>
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    <description>Form IGCR-1 requires importers seeking concessional-duty treatment to provide identification details, imported-goods classification and description, notification benefit, and intended purpose. The declared purpose may be manufacturing, specified end use, export, supply to an end-use recipient, or provision of output services. Details of relevant manufacturing facilities, job workers, unit transfers and end-use recipients must be furnished where applicable. After Part A is submitted, Part B records continuity bond particulars; the bond amount represents estimated duty foregone during the financial year.</description>
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