Customs exemption for aquaculture inputs enables duty-free import for export oriented production subject to approval and bond obligations. Exemption from customs duty and additional duty is granted for specified goods imported for use in aquaculture farms by hundred per cent export oriented undertakings, subject to prior approval, execution of bonds, production of certificates of receipt and prescribed record-keeping, maintenance and periodic submission of accounts, fulfilment of export obligations for a specified period or percentage fixed by the Board, and conditions for re-export or domestic clearance on payment of duty where permitted.