Customs Manual 2023: Rules for Re-importing and Re-exporting Goods, Including Repairs and Special Processes Explained

The Customs Manual 2023 addresses the re-importation and re-exportation of goods, detailing the legal provisions that allow for the return of indigenously manufactured goods that were exported but need to be brought back due to various reasons such as order cancellations or project completions. It also covers the re-export of imported goods for purposes like repair or reconditioning, including private property sent abroad for warranty repairs. Additionally, goods sent for special processes such as electroplating or polishing and subsequently re-imported are covered under these provisions.