Aircraft equipment import exemptions require re-export within one month or duty payment obligation and customs supervision. Exemption grants full customs duty and integrated tax relief on specified aircraft-related goods imported for maintenance or fitment, conditional on customs supervision, importer declaration of fitment and re-export, re-export within one month (or extended period allowed by Assistant/Deputy Commissioner), presentation for identification before re-export, and execution of an undertaking to pay duty if re-export obligations are not met.