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    <title>Exemption to specified goods imported against an Advance Licence/DEEC</title>
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    <description>Exemption from customs and additional duty is granted for materials imported against an Advance Licence for Annual Requirement with Actual User condition, subject to conditions including issuance to qualifying exporter certificates, specification of CIF and FOB values, entry of import and export particulars in the Actual User Duty Exemption Entitlement Certificate, production of licence and certificate at clearance, execution of a bond with security to cover duties and interest where conditions are breached, discharge of export obligation within eighteen months or authorised extension, restriction of use to export obligation or replenishment, and compliance with permitted ports and documentation requirements.</description>
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