Exemption from mandatory Quality Control Orders permits import of inputs for export production under conditions preventing DTA clearance. Imports of inputs subject to mandatory Quality Control Orders may be exempted for Advance Authorisation holders, EOUs and SEZ units subject to conditions: specific endorsement on authorisation or undertaking at import; use solely in manufacture of export products; no DTA clearance permitted; unutilised imports must be destroyed under authority or re exported and attract effective MFN duty with interest plus a composition fee; exemption limited to physical exports and governed by para 2.03(c) and Appendix 2Y of FTP 2023.