Eximkey - India Export Import Policy 2004 2013 Exim Policy

Wherever any duty free import is allowed or where otherwise specifically stated, the importer shall execute a Legal Undertaking (LUT )/ Bank Guarantee (BG ) with the Customs Authority before clearance of goods through the Customs, in the manner as may be prescribed. In case of indigenous sourcing, the licence holder shall furnish BG/LUT to the licensing authority before sourcing the material from the indigenous supplier/nominated agencies.

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