Re-import exemption clarification: re-imported exhibition or consignment goods not subject to integrated tax where no supply occurred. Re-importation of goods sent abroad for exhibition or on consignment is not a supply where no consideration existed at export, and therefore not a zero-rated supply; no LUT/bond is required for that outward movement, and because no integrated tax was payable at export, the customs condition demanding integrated tax payment on re-import to claim exemption does not apply-such re-imports should be classified under the residuary customs entry instead.