Copper imports concession exempts duties exceeding toll processing plus insurance and freight, subject to import and evidence conditions. Exempts basic customs duty, additional duty and special additional duty on imported copper cathodes, wire bars and wire rods produced from exported copper reverts by toll smelting or toll processing, to the extent duties exceed the aggregate of toll processing costs (labour; material other than the exported goods; other processing charges) plus insurance and freight both ways, subject to import within one year of export and provision of sufficient evidence of processing.