8.4

Procedure for claiming deemed export

In respect of supplies made by sub-contractor to main contractor under paragraphs 8.2(d),(f),(i) and (j), main contractor may make payment to sub-contractor and issue payment certificate as in Appendix 22-C as Form 1-C. Deemed export benefits to sub-contractor would be available benefits by Sub-contractor to the extent of goods that are manufactured and supplied by him or outsourced from other manufacturers, for value as indicated in Appendix 22-C of HBP v1.