Bank guarantees for conditional re exportation: differentiated guarantee requirements based on importer status and prior bond compliance. Procedure mandates taking Bank Guarantees and End Use/Transit Bonds for consignments covered by conditional re exportation and certain re importation notifications. First time importers must furnish a higher guarantee tied to the differential duty exempted; regular importers with no pending re export proof beyond permissible limits need not furnish a guarantee; regular importers with pending re export proof within the stipulated period must furnish a reduced guarantee; importers who breached prior bond terms must furnish the higher guarantee. Trade may report implementation problems to the Commissioner.