Advance licence imports exemption: customs duty relief for materials subject to specified licence, bond and utilisation conditions. Exemption from customs and additional duty is granted for materials imported under an Advance Licence for deemed exports, contingent on production of the licence with required endorsements, execution of a bond with security to cover duty and interest for non compliance, proof of discharge of supply obligations within prescribed or extended periods, and utilisation of exempt materials solely for manufacture of the specified final goods; imports/exports are permitted only through listed ports, airports, ICDs or land customs stations unless specially authorised by the Commissioner of Customs.