Re-importation relief: customs duty exemptions apply when previously exported goods return for repair subject to identity and procedural conditions. Re-importation and re-exportation are regulated to prevent double taxation while preserving revenue where export incentives were earlier availed. Customs duty is leviable on importation, but exemptions and reliefs apply for goods returned for repair, reconditioning or processing if the goods are identified as the same previously exported items, prescribed time limits are met, bonds and documentation are executed, and duties equivalent to any export incentives previously claimed are paid or disallowed accordingly.