Customs duty exemption for Advance Licence imports with Actual User condition subject to certificate, bond, and export obligation discharge. Imports under an Advance Licence with Actual User condition are exempted from customs and additional duties when covered by an Actual User Duty Exemption Entitlement Certificate and when the licence and certificate are produced at clearance; a bond with security is required at clearance (unless export obligation already discharged) to secure payment of duties and interest for any non compliance, exempt materials are restricted to export obligation discharge or replenishment, and export obligations must be discharged by exporting resultant products within prescribed or extended periods with evidence produced to customs.