Procedure to avail customs exemption: mention IIN and continuity bond in Bill of Entry; benefit allowed and bond debited electronically. Importers seeking exemption must state the IIN and continuity bond number and details on the Bill of Entry; the Deputy or Assistant Commissioner at the import station shall grant the exemption. When a Bill of Entry is cleared for home consumption, the importer's continuity bond is automatically debited in the customs automated system and those details are electronically provided to the Jurisdictional Customs Officer.