Re-import exemption for exported goods sets residual duty rules, conditions, exclusions, and special treatment for repairs and aircraft items. Exemption is granted for re-imported goods earlier exported under drawback, rebate, bond, duty exemption schemes, RoDTEP or RoSCTL, subject to payment only of the residual customs duty, integrated tax and compensation cess specified in the table. The notification also prescribes special valuation rules for goods re-imported after repairs or treatment abroad, grants nil duty for certain aircraft parts, and sets conditions on re-import periods, intimation, bond execution, and exclusions for specified exported goods.