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    <title>Exemptions to specified goods imported into India from Nepal</title>
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    <description>Exemption from customs duty applies to specified goods imported from Nepal provided origin and content thresholds are met and certified: listed primary goods are exempt if wholly produced in Nepal; specified manufactured items require at least 55% Nepalese or Nepalese-and-Indian materials with government certification; other manufactured goods (with listed exclusions) qualify only if combined Nepalese labour, Nepalese material and Indian material content equals at least 50% of ex-factory price and a certificate of origin certified by His Majesty&#039;s Government of Nepal is produced to the satisfaction of the Assistant Commissioner of Customs.</description>
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