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<h1>Customs Manual 2025: Guidelines for Re-importing and Re-exporting Goods for Repairs and Modifications Under Duty Compliance.</h1> The Customs Manual 2025 outlines the procedures for re-importation and re-exportation of goods. It addresses scenarios where domestically manufactured goods, after being exported, are returned due to reasons such as order cancellations, exhibitions, or project completions. Similarly, imported goods that have fulfilled duty obligations might need to be sent out for repairs or special processes like electroplating. The manual provides legal provisions that facilitate the re-import and re-export of such goods, ensuring compliance with customs regulations while allowing for necessary repairs or modifications.