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(1) Whenever goods are exported and re-imported into the country in the same state as the goods were when exported, and are declared for home use, the goods shall be exempted from duty on re-importation if the Commissioner-General is satisfied that the goods exported were domestic goods or, if the imported goods were, prior to  exportation

(a) not subject to duties; or

(b) duties due were paid; and

(c) either no drawback of duties were paid on exportation or all drawback paid on the exportation has been refunded.

(2) The period within which the goods are to be re-imported is twelve months from the date of exportation.

(3) The time specified under subsection (2) for re-importation may be extended by the Commissioner-General on application by the importer for a period of not more than twelve months.

(4) Re-importation in the same state shall be allowed even if only a part of the goods are re-imported.

(5) Where justifiable, re-importation of goods in the same state shall be allowed even if the goods are re-imported by a person other than the person who exported them.

(6) Re-importation in the same state may be allowed where the goods have been used or damaged or have deteriorated whilst the goods were outside the country.

(7) Re-importation in the same state shall not be refused on the grounds that, while the goods were abroad, the goods had undergone operations necessary for the preservation or maintenance of the goods provided, however, that the value of the goods at the time of exportation has not been enhanced by the operations.