Import duty on re-imported goods: readmission conditions, drawback adjustments and warehousing rules clarified by amendment. The amendment substitutes the re-importation rule so that goods re-imported after export are liable to duty and restrictions but may be admitted within a prescribed period if identical to the exported goods on payment of customs duty equal to earlier drawback or excise duty, or free of duty in other cases; the Central Government may extend the period and duties for goods from a free trade zone are leviable at the highest applicable rate.