Customs Act Article 57

I. Exported finished products returned for any reason may be exempt from duty, if they are re-imported within 3 years following the release date for exportation; however, the import duty originally paid on the raw materials, refunded upon exportation of the goods, must be repaid in full.II.The re-imported products as described under the preceding paragraph which are under a guarantee to be re-exported upon completion of repair or maintenance, within six months following the date of re-importation, shall be exempt from a repayment of duty on raw materials which was refunded upon exportation of the finished goods. However, if the re-exportation can not be accomplished on schedule on account of natural disaster, accidents or other force majeure, the time limit for re-exportation shall not exceed one year.