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DGFT Foreign Trade Policy Foreign Trade Policy (wef 23/08/2010) 2.27

2.27

Execution of BG / LUT

Wherever any duty free import is allowed or where otherwise specifically stated, importer shall execute prescribed LUT / BG / Bond with Customs Authority before clearance of goods. In case of indigenous sourcing, Authorisation holder shall furnish LUT / BG / Bond to RA concerned before sourcing material from indigenous supplier / nominated agency as prescribed in HBP v1.

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