Enforcement Rules of the Customs Act Article 20

With regard to the imported goods subject to Customs duty as specified in Article 37, Paragraph 1, Subparagraph 1, of the Act, the cost of repair or assembly shall be taken as the basis for the calculation of Customs value to assess Customs duty. However, if the goods are shipped abroad for repair at no cost to the buyer and this can be evidenced by the free repair warranty contained in the original sales contract or invoice(s) or the correspondence between the buyer and the seller, such goods shall be exempted from Customs duty when they are re-imported.The cost of repair or assembly, referred to in preceding paragraph, shall not include the cost of freight and insurance.In the absence of documents evidencing the repair or assembly costs or free repair arrangement in respect of imported goods on which import duty is leviable or exempt under the provisions of the preceding paragraph 1, Customs may take an amount equal to one tenth of the Customs value of the re-imported goods after repair or assembly for assessment of Customs duty.In the absence of the Customs value of the identical goods or similar goods imported at the time of exportation of the re-imported goods subject to Customs duty under Article 37, Paragraph1, Subparagraph 2, of the Act, the Customs value of the re-imported goods shall be assessed by reference to the Customs value of the identical or similar goods imported on a date close to the date of exportation of the re-imported goods. In the absence of the Customs value of the identical goods or similar goods imported as referred to in the preceding sentence of this paragraph, the difference between the Customs value of the goods re-imported after having been processed abroad and the FOB value of the goods originally exported shall be taken as the basis in determining the Customs value of the re-imported goods.At the time of exportation and re-importation, the name, quantity and specifications of the goods subject to or exempt from Customs duty under Article 37 of the Act shall be indicated in detail on the export declaration and the import declaration, and a statement shall be made thereon that the goods are being shipped abroad for repair, assembly or processing. In addition, any damage or defect which requires repair or assembly, and the name, specifications, and quantity of the goods after processing shall be indicated on the exportation declaration.Where actual circumstances require an amendment of the name, specifications and quantity of the processed goods, referred to preceding paragraph, reasons for such amendment shall be stated in the import declaration during re-importation for inspection and approval purposes.