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    <title>Conditions and restrictions for conversion of export entry</title>
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    <description>Post-export conversion of an export entry requires fulfilment of all conditions of the target instrument-based scheme and reversal of benefits availed under the original scheme where required. Any drawback or other benefit not admissible under the target scheme must also be reversed. The exporter must comply with requirements for presentation of the export entry in the Customs Automated System, must not face a noticed contravention or initiated investigation concerning the exports, and must seek conversion of an entry originally filed under an instrument-based scheme, drawback, export obligation, or their combination.</description>
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