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    <title>Re-import of Export goods</title>
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    <description>Re-importation of exported goods returned from an overseas port due to environmental regulatory issues raises operational customs questions concerning the internal receipt procedure for returned containers exported under self sealing, the formalities to re export after remediation, the type of customs bond or undertaking to avoid import duty pending re export, and the procedure for reversal or adjustment of duty drawback not yet received; these issues require engagement with the competent customs authority or LTU for procedural directions.</description>
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