Customs exemption for cross-border passenger buses provides duty relief for buses, spares and fuel subject to re-export conditions. Exemption from customs duty and specified additional levies applies to passenger buses and their spares, fuel and consumables imported from Pakistan or Bangladesh under the relevant bilateral bus service agreements, provided the bus is re-exported within a temporary period, accompanying spares and consumables are intended for operation or repairs and unused items and fuel are re-exported; the competent authority may extend the prescribed re-export period in the public interest.