Duty cap for computer imports enables reduced customs liability where certification and export undertaking are satisfied. Limits basic customs duty on specified computer equipment, accompanying system software and start-up spares to an ad valorem rate of 30% and exempts the additional duty under the Customs Tariff Act, subject to (a) production at import of a Department of Electronics certificate recommending the exemption under the 1986 policy on software export, development and training, and (b) execution of a bond by the importer undertaking an export obligation of 350% of the CIF value and payment of duty differences on demand if the obligation is unmet.