Customs exemption for imports against special imprest licence enables duty-free inputs subject to licence, bond and utilisation conditions. Exemption allows duty-free import of materials for manufacture of specified final goods where the importer holds a special imprest licence produced at clearance; the licence must specify descriptions, quantities and values. The importer must execute a bond with security to cover duties with interest if conditions are breached, ensure materials are used only for the declared final goods and produce evidence of supply to the satisfaction of the Assistant or Deputy Commissioner of Customs within prescribed or extended timeframes.