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    <title>Quarterly Statement - See rule 6(2) - Customs (Import of Goods at Concessional Rate of Duty or for Specified End Use) Rules, 2022</title>
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    <description>Form IGCR-3 requires quarterly reporting of concessional-duty imports, including import particulars, duty foregone, receipt, intended use, stock, re-export and duty-paid clearances. It requires reconciliation of quantities used domestically, supplied to end-use recipients, or used in exported manufacture. Separate records are required for job work, unit transfers, re-export, end-use supplies and exports, with bill of entry, invoice, delivery, tax identification and shipping particulars. The form also records replenishment status and realisation certificate status for exports.</description>
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