- Goods, of a national origin and previously exported shall be exempted from customs duties, provided such re-imported goods are the same goods exported under the original export declaration (in terms of origin, specifications and distinguishing marks).
- Foreign re-imported goods, previously exported, shall be exempted from customs duties, subject to the following parameters:
- Foreign goods are re-imported within one year (365 days) from the date of re-exportation.
- Customs duties shall have been collected in full on such goods when imported.
- Customs duties have not been refunded when the goods were re-exported.
- Goods are re-exported under original export declarations indicating their origin, specifications and distinguishing marks; while the Re-imported goods have the same origin, specifications and distinguishing marks.
- The re-imported goods are in the same condition when they were re-exported.