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    <title>Details of goods imported - Customs (Import of Goods at Concessional Rate of Duty or for Specified End Use) Rules, 2022</title>
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    <description>Form IGCR-3A is a monthly reporting form under the Customs Rules, 2022, requiring importers to record BE-level details, specified purpose, quantities, value and duty foregone, and to reconcile quantities received, used for intended purpose, diverted to domestic supply, used in manufacture for export, re-exported, cleared on payment, or pending. The form contains dedicated sections for job-work movements, unit transfers, re-exports, clearances on payment, supply to end-use recipients, and exports where imported inputs are used, with requirements for delivery challans, GSTINs and shipping bill references.</description>
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