(1) Where goods entered for home use in the country are temporarily exported for the purposes of manufacturing, processing or repair outside the country and in the opinion of the Commissioner-General

(a) the form or character of the goods has been substantially changed by the processing, duty will be charged on the full value of the goods on re-importation;

(b) the form or character of the goods has not been substantially changed by the processing, duty will be charged only on the amount by which the value of the goods was increased by the processing; or

(c) the goods are repaired abroad free of charge under warranty, no duty will be charged.

(2) The outward processing procedure may be used only where the goods exported under the procedure can be identified in the re-imported goods. 

(3) A person shall declare at the time of export whether the outward processing procedure shall be used.

(4) The outward processing procedure may be discharged by declaring the goods outright for export.

(5) The period within which the outward processing procedure is to be discharged is twelve months and may be extended by request of the holder of the authorisation for a period of not more than twelve months.