Customs exemption for urea imports under Urea Off take Agreement limits duty to declared value, subject to government certification. Exempts Urea imported under the Urea Off take Agreement from customs duty and additional duty to the extent those duties exceed the amount calculated on the declared value agreed under the UOTA, subject to the importer producing before clearance a certificate from an officer not below the rank of Under Secretary in the Department of Fertilizer that the declared value is in terms of the agreed price under the UOTA.