Customs exemption for exhibition imports: duty relief tied to declaration, bond, identification and re-export obligations within a time limit. Exempts specified goods imported for display or use at designated events from customs duty and integrated tax, subject to re-export and conditions: an importer declaration in the prescribed format, execution of a bond and bank guarantee or cash deposit equal to 110% of duty otherwise payable (with specified public or international importers exempted from this financial security), retention and identification controls at the event, and re-export within six months with limited extensions and exceptions for perishable or destroyed goods and permitted retention of reasonable quantities.