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What is the procedure for re-import of exported products or re-export of exported products after being repaired?

1. Re-import of export products which have been returned for some reason within  3  years from the export date shall be exempt from duty. However, the raw material duty which has been refunded when exporting should be paid based on the original amount. When the re-import of the said export products shall be re-exported within 6 months from the import date after repair or maintenance with guarantee, the refunded duty of the said raw material duty shall not be re-levied.

 2. The tax-payer shall state the reason of export in an application for re-export with the original import declaration (with a deposition when the declaration is unavailable) and apply for inspection and verification to the customs. The original import declaration should be returned to the deposit subsection of the import unit to apply for refund of deposit or relief the guarantee duty (the original import declaration is not needed when involving no refund or verification).

 

Contact Point: Subsection II, Import/Export Classification & Valuation Section II , Clearance Division I

TEL: (03) 3834161 ext 223

  • Publish Date:2020-04-21
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