Customs Act Article 37

I. Upon re-importation of the goods sent abroad for repair, assembly, or further processing, the customs value of such goods shall be determined in accordance with the following provisions:1. For such goods sent abroad for repair or assembly, the actual cost of repair or assembly shall be taken as the basis for the calculation of Customs value;2. For goods exported abroad for further processing, the difference between the customs value of such goods following further processing at the time of re-importation and that of the identical or similar goods imported at the time of exportation of such goods, prior to further processing, shall be taken as the basis for calculating customs value.II.The goods sent abroad for repair, assembly or processing referred to in the preceding paragraph shall be re-imported within one year commencing from the day after such goods are released for exportation. Where necessary, application may be filed with Customs prior to the expiration of the aforesaid one-year period, to explain the reason in writing for extension; for overdue re-imported goods, the customs duty shall be levied on the full amount of customs value of re-imported goods.