Customs exemption for raw materials allows duty-free import for manufacture for export-oriented units, subject to licence and bond conditions. Exemption from customs and additional duty for specified raw materials and components imported by a manufacturer for manufacture of listed final products to be supplied to an export-oriented undertaking or a unit within a free trade zone, subject to production of a Special Imprest Licence specifying inputs and final products, compliance with Import-Export Policy, and execution of a bond securing use, record-keeping, production of a certificate of supply within three months or permitted extension, and payment of duties in event of non-compliance.