Re-importation of indigenously manufactured/imported goods

Re-importation duty principle: exemptions limited; duty follows the act of importation unless conditions for relief are met.

Re-importation ordinarily attracts customs duty because the levy is on the act of importation; exemptions apply only under specific notifications and conditions. If goods were exported under incentive schemes or drawback claims, duties equivalent to incentives availed must be paid on re-import unless no incentives were claimed. Relief for goods sent abroad for repairs or treatment limits duty to the fair cost of repairs or treatment (including materials, insurance and freight both ways) where identity and procedural conditions are satisfied. Private personal property returned after warranty repairs is exempt if repairs were free and incentives not availed, subject to duties for alterations.