Duty-free import by post: goods for export-oriented units are generally ineligible but may be considered for ad-hoc exemption. The Ministry of Law has advised that goods imported by post do not qualify for exemption under Notification No. 13/81-Customs for export-oriented units; however, individual instances may be considered for discretionary ad-hoc exemption, and authorities are requested to recommend specific cases with full details and to report any pending applications.