Introduction

Re-importation and re-exportation of goods permits returning exported or imported goods for repair, reconditioning or special processing under customs rules.

Specific customs provisions permit the re-importation and re-exportation of goods when exported indigenous goods return due to cancelled orders, exhibition/display, completion of contracted use, or when imported goods that discharged duties are sent abroad for repair, reconditioning, or special processes and later re-imported; private imported personal property may likewise be sent abroad for warranty repairs and returned.