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    <description>Exemption limits customs duty on specified imported inputs used in manufacture by capping the duty at a stated ad valorem rate; eligibility requires certification by a prescribed technical officer (except for supplementary import licences) and an importer undertaking to use the goods for the specified manufacture and to pay the duty difference if the use obligation is breached.</description>
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      <description>Exemption limits customs duty on specified imported inputs used in manufacture by capping the duty at a stated ad valorem rate; eligibility requires certification by a prescribed technical officer (except for supplementary import licences) and an importer undertaking to use the goods for the specified manufacture and to pay the duty difference if the use obligation is breached.</description>
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