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Carnet and Triptique

5.PROCEDURE FOR RE-IMPORTATION

5.1 The importation procedure will apply

5.2 The goods shall be liable to pay the Central Excise duty if the export was made under bond or claim or rebate of Central Excise duty or in cases where the importer is not able to satisfy the Customs authorities that excise duty has been paid prior to export and the same has not been claimed back.


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