Customs exemption for specified goods imported to or exported from neighbouring countries removes applicable tariff and related cesses. Exemption relieves goods specified in the Table and falling under the First or Second Schedule of the Customs Tariff Act from the customs duties specified in the Table when imported into India from, or imported for export to, Bhutan, Nepal, Bangladesh or certain China land routes; the exemption also extends to the ancillary cesses and levies identified in the Table. The Table distinguishes goods imported for export, goods exported to Bhutan, and goods of particular origin, and subsequent notifications have amended the list of goods and the precise duty/cess descriptions.