Enforcement Rules of the Customs Act Article 43

Except for consumable goods approved by the Ministry of Finance to be demonstrated in the exhibitions held by governments or non-departmental public bodies, goods exempt from Customs duty under Article 52, Paragraph 1, of the Act shall be limited to non-consumables.At the time of importation thereof, the name, brand, specifications and quantity of such goods shall be indicated in detail on the import declaration in attachment with an application for duty exemption and related documents announcing therein that the importedgoods will be re-exported within six months or before the date of re-exportation approved by the Ministry of Finance; and in addition thereto, a deposit or a letter of guarantee issued by a credit institute shall be furnished, in security of the payment ofthe Customs duty leviable thereon, for Customs examination and release of such goods. If the goods are re-exported within the aforesaid time limit, the cash deposit shall be refunded or the credit institute shall be released from the guaranty; whereas, ifthe goods are not re-exported after expiry of the time limit, the import duty leviable thereon shall be offset by the deposit or be paid up by the guaranteeing credit institute on behalf of the duty-payer.In case the goods referred to in the preceding paragraph are carried in by persons coming into this country at the invitation of government agencies, non-departmental public bodies or organizations approved by the Ministry of Finance, or are imported undera project, either initiated or co-sponsored by a government agency, non-departmental public bodies, or under a special project approved by the Ministry of Finance, the government agency, non-departmental public bodies or government-operated enterprise mayprovide a letter of guarantee instead of a deposit or a guarantee letter by a credit institute.The consumable goods for exhibition set forth in Paragraph 1 shall be considered to have been re-exported in the same state under Article 52 of Customs Act, if they are determined as being consumed during exhibition by the competent government authority ornon-departmental public bodies and then approved by the Customs to be written off from the Statement of Actual Consumption as items having no commercial value.