Customs exemption for software and data services imports expands scope and sets bond, export and excise conditions for eligible units. The amendment expands a customs exemption to cover development of software and related data services-data entry and conversion, data processing, data analysis and control, and data management-when goods are imported by eligible units under approved export-oriented schemes. Imports must be under customs bond and subject to Assistant Commissioner conditions; units must meet export percentage obligations set by the Standing Committee. Telematic equipment may be used by other eligible units. Domestic sale in physical form is permitted on payment of excise duty but not via telecommunication, and on-site consultancy fees in convertible foreign exchange are deemed exports for export-obligation purposes.