Customs duty exemption for imports used in software development for export, subject to licence, bond and export obligations. Exemption provides customs duty relief on listed goods imported for development of software for export by Software Technology Park/EOU units, subject to licence, customs bond, certification by the Park Society, export of prescribed portion of software, execution of a bond securing export obligations and duty payment for non use, customs procedures, and payment of duties on capital goods and unused inputs on expiry. Domestic physical sale of developed software is permitted with excise duty but not via data links; temporary outward movement for repair or display may be allowed with conditions.