Ad-hoc customs duty exemption: importers may apply to the port Commissioner who can recommend provisional clearance. Importers seeking an ad-hoc exemption under Section 25(2) of the Customs Act may apply to the Commissioner of Customs at the port, who will forward the request to the Board with the documents listed in Annexure II and with comments on the applicant's charitable nature, activities and reputation; the Commissioner may also recommend provisional clearance and the guidelines must be publicised by public notice.