Import duty exemption for annual advance licences with actual user condition, subject to certificate, bond, specified ports and export obligations. Full customs and additional duty exemption is allowed for materials imported against an Annual Advance Licence with Actual User Condition where an Actual User Duty Exemption Entitlement Certificate (DEEC) is issued and completed; importer presents licence and DEEC at clearance, executes a bond with security (unless export obligation discharged), imports through specified ports/ICDs/airports, uses inputs only for manufacture of specified export product groups, and discharges export obligation within eighteen months with export particulars entered in the DEEC.