Duty exemption for licence linked imported materials contingent on actual use in exported electronic products and strict verification. Exemption from customs and specified additional duties is available for materials imported under a Special Advance Licence when covered by an Actual User Duty Exemption Entitlement Certificate, used solely in manufacture of specified resultant electronic export products, and cleared only after submission of technical details and Part I of the certificate. Conditions include execution of a bond securing duties and interest for defaults, maintenance of prescribed import/export records, verification by the Designated Officer against standard input output norms (or officer determined norms), discharge of export obligation within the certificate period or authorised extension, and liability to duty plus interest where conditions are not complied with.