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<h1>Customs Duty Exemption for Aquaculture Imports by 100% Export-Oriented Units: Conditions and Compliance Requirements</h1> The notification exempts certain specified goods from customs duty when imported into India for use in aquaculture farms by 100% export-oriented undertakings. These goods must be used for the production and export of aquaculture products. Importers must obtain necessary approvals, execute bonds, and maintain records of imports and exports. The exemption applies to goods used within approved export-oriented units, even if some products are sold domestically under specified conditions. The notification also outlines conditions for re-export and domestic clearance of goods, rescinding a previous notification while maintaining actions taken under it. The specified goods include capital goods, material handling equipment, chemicals, feeds, and packaging materials.