Preferential import exemption for Nepal-origin goods conditioned on rules of origin and certificate of origin compliance. Goods imported from Nepal are exempted from customs duty and special additional duty when they meet specified origin and procedural conditions: wholly produced in Nepal, or manufactured in Nepal from Nepalese or Indian materials or through a qualifying manufacturing process that effects a four-digit HS classification change; claimants must present a prescribed certificate of origin certified by a Nepalese authority to the satisfaction of the Assistant/Deputy Commissioner of Customs. Transitional percentage limits on non-India/Nepal inputs, quantitative annual ceilings for certain products, and specified land customs stations apply.