Customs exemption for vehicle components conditions duty relief on certified fuel-efficiency and compliance with import approval, accounting and penalties. Exemption from customs duty in excess of a specified ad valorem threshold and from additional duty under section 3 is provided for CKD/SKD components imported for manufacture of petrol motor vehicles up to 1000 cc (excluded classes excepted), conditional on certification of required components by an Industrial Adviser, importer evidence of a Ministry-approved programme, and an undertaking to use the parts, maintain and produce certified accounts and reimburse duty differences on breach. Eligibility further requires vehicles to be certified as fuel-efficient by a Deputy Secretary based on prescribed tests by designated laboratories under specified conditions.