Exemption for export linked imports: customs duty relief for goods brought into export zones subject to licence, bond and compliance. Exemption from customs duty and any additional duty applies to specified goods imported into an Export Processing Zone or Free Trade Zone when used for export production, manufacture, processing (including repair and reconditioning), packaging or export promotion, subject to unit authorisation, import licence, a prescribed bond restricting use and disposal, required record keeping and Development Commissioner satisfaction. The Assistant Collector of Customs may permit re export, temporary removal for repairs or display, and transfers between units subject to conditions, while special provisions address clearance outside the Zone on payment of excise or customs duty and a specific extension covers software development units and on site consultancy exports.