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    <title>Exemption to Goods Imported against Advance Licences</title>
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    <description>Goods imported against an Advance Licence are exempt from customs and additional duty where covered by a Duty Exemption Entitlement Certificate, the importer claims exemption at clearance, executes a bond/legal undertaking, declares to pay duty if conditions fail, and ensures exempt materials are used to manufacture specified resultant products or exported as mandatory spares within certificate time limits; specified port routing, replenishment rules, transfer mechanics, documentary endorsements and discharge procedures apply.</description>
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      <description>Goods imported against an Advance Licence are exempt from customs and additional duty where covered by a Duty Exemption Entitlement Certificate, the importer claims exemption at clearance, executes a bond/legal undertaking, declares to pay duty if conditions fail, and ensures exempt materials are used to manufacture specified resultant products or exported as mandatory spares within certificate time limits; specified port routing, replenishment rules, transfer mechanics, documentary endorsements and discharge procedures apply.</description>
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