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of <h1>Customs Manual: Re-Importation Duties & Section 74 Duty Drawback Explained, Exemptions for Repairs & Reconditioning Highlighted</h1> The Customs Manual outlines procedures for the re-importation and re-exportation of goods. Re-imported goods, whether indigenously manufactured or previously imported, attract customs duties unless exemptions apply. Exemptions are available under specific conditions, such as when goods are sent abroad for repairs or reconditioning. Notification No.94/96-Cus provides exemptions for goods re-imported without claiming export incentives. For re-exportation, Section 74 of the Customs Act allows for a 98% duty drawback if re-exported within two years, subject to conditions. Specific exemptions also exist for personal property repairs under warranty.
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