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If you register a new handset, and you do not assign it to a SIP account, outgoing calls would work, but you will have troubles with incoming calls (604 SIP error).
You could check within the XML provisioning file if you find:
<subscr_sip_ua_subscribed_hs idx="1">0</subscr_sip_ua_subscribed_hs>
To fix this, go into the web interface of the base station and assign a handset to the extension. Enable checkbox and select "Save option" as follows.
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