Special Economic Zone customs exemption conditioned on NFEP compliance and authorised use of imported inputs for export-related activity. Exemption from customs duty and additional duty is granted for First Schedule goods imported into or procured for use by units in a Special Economic Zone for specified industrial and trading purposes, subject to Development Commissioner authorisation, compliance with the Export and Import Policy, execution of undertakings and bonds to meet the Net Foreign Exchange Earning Percentage (NFEP) and other obligations, maintenance of prescribed foreign exchange accounts and reporting, and Customs authority permission and conditions for temporary removals, job-work, and clearance to the Domestic Tariff Area.