Enforcement Rules of the Customs Act Article 40

Application for duty exemption in respect of imported goods as compensation or replacement under Article 51, Paragraph 1, of the Act shall be filed with Customs within one month following the date of Customs release of the originally imported goods as indicated on the import declaration.Application for duty exemption of the imported goods in accordance with Article 51, Paragraph 2, of the Act shall be filed within three months following the date of installation and testing of the machinery and equipment, along with a document issued by the competent authorities certifying the date of testing of the machinery and equipment. In the absence of such document, the provisions of the preceding paragraph shall apply.