Customs duty exemption for imports under the Import Export Pass Book Scheme, subject to specified use, documentation and compliance conditions. Exemption from customs duty and additional duty is allowed for goods imported under the Import-Export Pass Book Scheme when imported or released for manufacture of end products for export, replenishment of materials used in such manufacture, or as mandatory spares exported with end products, subject to production of the Pass Book or Release Order, a written claim, bond with bank guarantee or legal agreement, declaration to pay duty on diverted goods, direct transfer to the manufacturing factory with prescribed records, export within the Pass Book period or authorized extension, restrictions on transfer or disposal, specified ports/airports/ICDs, replenishment limits and a cap on mandatory spares.