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    <title>Exempts specified goods when imported into India from Nepal, from the whole of customs duty subject to certain conditions</title>
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    <description>Exempts specified goods imported from Nepal from customs duty and Agriculture Infrastructure and Development Cess, contingent on conditions in the Annexure: goods must be wholly produced in Nepal or manufactured there meeting the Protocol to Article V origin tests (four-digit tariff change or value-content limit for third country inputs), supported by a prescribed certificate of origin certified by a designated Nepalese authority and accepted by Indian customs. Certain manufactured goods are also subject to annual quantity limits and permitted only through designated land customs stations, with compliance to further procedural requirements.</description>
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      <description>Exempts specified goods imported from Nepal from customs duty and Agriculture Infrastructure and Development Cess, contingent on conditions in the Annexure: goods must be wholly produced in Nepal or manufactured there meeting the Protocol to Article V origin tests (four-digit tariff change or value-content limit for third country inputs), supported by a prescribed certificate of origin certified by a designated Nepalese authority and accepted by Indian customs. Certain manufactured goods are also subject to annual quantity limits and permitted only through designated land customs stations, with compliance to further procedural requirements.</description>
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