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            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

            Provisions expressly mentioned in the judgment/order text.

            <h1>Re-importation and re-exportation of goods allow temporary outward movement for repair, display or contractual use while preserving duty treatment.</h1> Re-importation and re-exportation permit goods to leave and re-enter customs territory for defined purposes-such as return after exportation for cancellation, exhibition, contractual use, or after outward shipment for repair, reconditioning or special processing-while preserving or adjusting duty treatment under prescribed procedural and evidential requirements in the customs framework.

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