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    <title>re export procedure</title>
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    <description>Re-imported exported goods brought back for repair qualify for a duty exemption if re-importation and subsequent re-export occur within the prescribed periods; no duties are payable at re-importation when conditions are met. FTP allows such import for repair without authorisation per customs notification, requires repayment of any export benefits/incentives on returned goods, and mandates an import licence where the item is restricted.</description>
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