Customs duty exemption for imports from specified least developed SAARC countries, excluding listed commodities; origin proof required. The Central Government exempts all goods, except those specified in the ANNEXURE, from customs duty under the First Schedule to the Customs Tariff Act, 1975, when imported from the APPENDIX-listed least developed SAARC countries. The exemption is conditional on the importer proving to the satisfaction of the Deputy or Assistant Commissioner of Customs that the goods originate in the listed countries in accordance with the Rules of Determination of Origin under the SAFTA Agreement, 2006. The notification supersedes earlier related notifications.