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    <title>Duty on Re-Import of Exported goods for repair</title>
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    <description>Customs duty on goods re imported after export for repair is leviable on the repairing charges shown on the repair invoice; importers must establish to customs that the parts are on a repair and return basis as evidential support for that treatment.</description>
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      <description>Customs duty on goods re imported after export for repair is leviable on the repairing charges shown on the repair invoice; importers must establish to customs that the parts are on a repair and return basis as evidential support for that treatment.</description>
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