Import exemption for IAEA inspection equipment and consumables permitted subject to Department of Atomic Energy certification and export undertaking. Equipment and consumable samples imported by the IAEA inspection team are exempt from customs duty and integrated tax, provided the importer produces a certificate and certified list from the Joint Secretary or Deputy Secretary of the Department of Atomic Energy and that the Department furnishes an undertaking that equipment will be exported within six months or such extended period as may be allowed by the Commissioner of Customs and that consumables are required and will be accounted for.