Exemption for imported inputs used to manufacture goods for export units allows duty relief subject to licence, bond, and use restrictions. Exemption allows full customs and specified additional duty relief on materials imported for manufacture of listed final products for supply to a hundred percent export oriented undertaking or free trade zone unit, conditional on an import licence bearing required endorsements, execution and redemption of a compliance bond, declaration to customs to pay duty on demand for non compliance, evidence to the Licensing Authority to discharge liabilities, utilisation of materials solely for manufacture for the eligible unit, and transfer restrictions including special rules for Acetic Anhydride.