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    <title>Imports against an advance customs clearance permit</title>
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    <description>Duty exemption is granted for goods imported under an Advance Customs Clearance Permit issued before the stated cut-off, contingent on conformity with permit details, the permit specifying the export obligation and period, exclusive use of goods to meet that obligation with export of resultant products within the allowed time, re-export or duty payment for patterns and tools if retained, production of evidence of discharge before customs, and execution of a bond or legal undertaking; &quot;goods&quot; is broadly defined to include materials, tools and related computer hardware and software supplied free by the foreign buyer.</description>
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