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    <title>Changes introduced vide Finance Act 2022 in the Customs Tariff w.e.f. 01.05.2022</title>
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    <description>Import and export declarations, including Bills of Entry, Shipping Bills and ex-bond Bills of Entry, must use new or valid Customs Tariff Headings. Advance or prior Bills of Entry pending regularisation must be recalled and reassessed where tariff classification or applicable notifications are affected. Shipping Bills may require amendment where export benefits linked to amended Customs Tariff Headings are affected. Stakeholders must ensure accurate declarations and report difficulties concerning tariff lines or related partner-government-agency clearances.</description>
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