Concessional Additional Customs Duty exemption for specified Nepal imports requires Nepal government certificate and tiered value limits. Specified goods manufactured in Nepal are eligible for concessional treatment of additional customs duty on import into India under a tiered value regime: an initial tranche of full exemption for first clearances by a Nepalese manufacturer, followed by successive tranches subject to lower ad valorem rates with a minimum rate floor, and an overall aggregate cap. Eligibility requires a Nepal government certificate specifying invoice values in Indian Rupees, factory and manufacturer particulars, clearance values to date and in the preceding year, and confirmation that the manufacturer meets preceding year and tranche ceiling thresholds. Brand name goods of third parties and certain cleared or internally used inputs are excluded from aggregation and relief.