Exemption of additional customs duty for advance licence imports permits duty-free inputs for specified garment exports subject to strict eligibility conditions. Exemption from both basic and additional customs duties is allowed on materials imported against Value Based Advance Licences for specified leather and readymade garment exports where licences and corresponding licence applications are dated on or after the specified notification date; imports linked to exports or export obligations predating that filing are ineligible. Imported materials are subject to an Actual User condition, non-transferable, usable only by the licence holder or joint supporting manufacturer, and exports under this scheme are not eligible for drawback; Customs must monitor compliance and maintain separate records including CIF/FOB values and revenue foregone.