Advance Authorisation exemption for inputs for prohibited exports allows customs duty relief subject to compliance and obligations. Materials imported under an Advance Authorisation issued under the Foreign Trade Policy, 2023 for manufacture of a resultant product that is prohibited for export are exempted from customs duty, additional duties, integrated tax, compensation cess, safeguard, countervailing and anti-dumping duties, subject to conditions including production of the authorisation at clearance, conformity to its specifications, adherence to SION or prior-fixed norms, execution of a bond securing duty payment if conditions fail, discharge of export obligations through specified ports/ICDs/LCSs, non-transferability and actual user restrictions, and permitted re-export if materials are defective.