Import concession for repaired dies allows preferential duty treatment when returned in exchange, subject to time and drawback conditions. Adds a concessional customs entry for dies for drawing metal returned after repair abroad in exchange for similar worn dies exported for repair, subject to Condition 28A. Condition 28A requires re-import within one year of export and absence of drawback on export, and prescribes that duty be levied as the aggregate of labour charges for repair, cost of repair materials, other repair charges paid by the importer, and insurance and freight charges both ways.