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<h1>Exemption for re-imported goods for repairs allows duty-free return subject to re-export, identity verification and bonded undertakings.</h1> Exemption from customs duty and integrated tax is granted for goods re-imported for repairs, reconditioning, reprocessing, refining or remaking, subject to specified time limits, re-export obligations, identity verification by designated Customs officers, and execution of a bond undertaking that secures re-export and payment of differential duties on non-compliance; further conditions require processing in registered or bonded premises, maintenance of certified accounts, and handling of waste or operational loss under Customs supervision.