exempt/exemption

exempt /iɡˈzempt/ I. adj. 被免除(义务、责任等)的，被豁免的：be exempt from post 被免职； be exempt from tax (military service) 免税（服兵役）; be exempt from the examination 免考 ‖II.vt. 免除，豁免：exempt sb. from taxes 免除某人纳税；exempt sb. from physical education 使某人免上体育课

exemption /iɡˈzempʃən/ n. [u] 免除，豁免：They enjoyed exemption from customs duties on goods to be used by themselves.他们的自用物品获得免除关税。