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    <description>Amendments add export entries made under section 84 for exports by post to the Drawback Rules, inserting those entries alongside bills of export in rules 8 and 13 and altering rule headings. Rule 14 now provides that an electronic entry under section 84 for exports by post is deemed to be a claim for drawback when received on the Electronic Data Interchange after the proper officer permits clearance and loading, and such deemed claim must be retained by that officer.</description>
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