Customs exemption for passenger train spares from Bangladesh via specified route requires bilateral agreement and certification. Exemption from customs duty applies to passenger trains and their spares and components imported from Bangladesh via the Dhaka-Darsana-Gede-Kolkata route, covering duties under the Customs Tariff Act and additional duty under section 3, provided imports are under the India-Bangladesh passenger train agreement and a certificate from the Divisional Railway Manager, Sealdah Division, is produced to the Assistant Commissioner of Customs confirming the goods are uncommon and intended for maintenance of the coaches.