Re-importation and re-exportation of goods allow temporary outward movement for repair, display or contractual use while preserving duty treatment. 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.