Re-import exemption for aircraft engines and parts: duty limited to chargeable repair-cost duty when returned after export.
Aircraft engines and specified parts re-imported after export are exempt from customs duty to the extent the duty exceeds the duty payable on the cost of repair (including materials, labour, insurance and freight). The exemption covers failed parts re-imported from abroad, stand-by parts returned unused, and parts lent abroad and subsequently returned, and is subject to conditions and procedures prescribed by the Government.