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    <title>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-3A requires monthly item-wise reporting of goods imported at concessional duty or for specified end use. The importer must disclose import, receipt, intended use, domestic manufacture, supply to end-use recipients, export use, re-export, duty-paid clearance and pending stock. The form also requires traceable records for job work and unit transfers, including recipient identification and movement documents. Re-export and export disclosures link imported inputs with shipping bill and export particulars, while duty-paid clearances record payment and capital-goods depreciation status.</description>
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