Customs exemption for goods sent for repair: duty relief conditional on section 65 compliance and export requirement. Specified goods imported for repairs, reconditioning, reengineering, testing, calibration or maintenance (including service) are exempt from the whole of customs duty and the integrated tax under the Customs Tariff Act, subject to (a) the work being undertaken in accordance with section 65 of the Customs Act and (b) the goods, after being repaired or maintained, being exported and not cleared outside the Unit; the exemption applies to listed categories of goods and to goods repaired for export within three years of importation and is subject to the notification's temporal limitation.