Advance Authorisation exemption for deemed exports permits duty-free import of materials subject to compliance, bonds and certification. Exemption is granted for materials imported under an Advance Authorisation for deemed export from customs duty and specified additional duties, subject to conditions: production of the authorisation at clearance; specified endorsements describing materials and final goods; discharge of export obligation within the authorised period; execution of bonds with security and interest for imports prior to discharge; additional certification or bonds where CENVAT or excise facilities have been availed or not; non-transferability of authorisation and materials except permitted job-work transfers under GST provisions; and specified port and site restrictions. Exclusions apply to certain categories for safeguard, countervailing and anti-dumping duty relief.