Temporary import exemption for leased machinery: conditional duty relief subject to re-export, bond, and tax liabilities. Exemption covers leased machinery, equipment or tools temporarily imported for contract execution, subject to declaration at import, classification under specified service entries, re-export within prescribed periods or approved extensions, and execution of a bond with bank guarantee. The bond obliges the importer to pay integrated tax on related services, re-export the goods within the stipulated period, present goods for identification before re-export, and pay any balance customs duty with interest if re-export is not completed within the allowed timeframe. Goods under this concession are not eligible for drawback.