Customs duty exemption for imported gold and related metals tied to export obligations and security requirements. Exemption from customs duty and additional duty is granted for gold, silver and platinum goods imported by nominated agencies, status holders, or qualifying exporters under the Export Against Supply by Foreign Buyer scheme, conditional on execution of bonds and, for certain importers, bank guarantees to secure export of equivalent metal content within stipulated timeframes and compliance with the Foreign Trade Policy and Handbook of Procedures, with duty and interest payable on non fulfilment.