¹[27. Products Complying with Rules of Origin.- If a verification conducted under rule 22, determines that the product complies with the Rules of Origin under these rules, the importer shall be promptly refunded the duties paid in excess of the preferential duty or release guarantees obtained in accordance with their laws and regulations.]

Notes:

1. Inserted by the Notification No. 39/2022-Customs (N.T.) dated 30.04.2022.