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    <title>Why Your Profitable EOU Shows Negative NFE in QPR</title>
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    <description>EOUs receiving materials on a Free of Cost basis must report actual forex movements in the QPR: BOE declared values used for customs valuation are not foreign exchange outflows and should not be recorded as purchases, whereas job work charges received in foreign exchange are the true inflows. IGCR bond duty obligations are separate customs compliance matters and do not count as forex outflows for NFE calculation.</description>
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