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    <title>Exemption to engines and parts of aircraft re-imported after repairs abroad</title>
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    <description>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.</description>
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      <description>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.</description>
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