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    <title>Exempts certain goods, from customs duty, when imported into India from Nepal, subject to certain conditions</title>
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    <description>Exempts specified goods imported from Nepal from the whole of customs duty and the whole of the special additional duty, subject to conditions: goods must be wholly produced in Nepal or satisfy manufacturing and value content criteria that effect a four digit HS change, and importers must produce a certified certificate of origin. Certain items are subject to annual quantitative limits, permitted land customs stations, and procedural requirements; special additional duty exemption is excluded for some items.</description>
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      <description>Exempts specified goods imported from Nepal from the whole of customs duty and the whole of the special additional duty, subject to conditions: goods must be wholly produced in Nepal or satisfy manufacturing and value content criteria that effect a four digit HS change, and importers must produce a certified certificate of origin. Certain items are subject to annual quantitative limits, permitted land customs stations, and procedural requirements; special additional duty exemption is excluded for some items.</description>
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