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    <title>Export and Import for repairs</title>
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    <description>Personal goods exported for repair and subsequently re imported are exempt from customs duty where they satisfy the conditions of the mid 2017 customs tariff notification permitting duty relief for re imports; a later corrigendum amended the notification text. Shipments of non commercial personal items sent abroad for repair can be re imported without payment of duty if the notification&#039;s requirements and customs procedural formalities are complied with.</description>
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