Re-import is a facility which enables the dutiable local commodities or products to be exported and then re-imported for the following purpose:-
For improvement/repair process either still under warranty or being damaged.

1. Application for export approval
Prior to exportation of dutiable commodities, the owner or their representative should submit application to the Customs Department. Failure to do so will cause the good to be charged with full import duties on re-importation.

2. Documentation
Besides the usual relevant documents the importer should also submit the following documents during commodities declaration:-
Export declaration form together with the relevant documents.
Export approval letter from Customs Department.
Import declaration.
Other relevant documentation.

3. Re-import duty
 i) Re-import duty will be imposed on the following:-
Spare parts costs.
Repair costs.
Packaging costs.
Insurance and freight (export or re-export and re-import).
Other costs related with re-imported commodities.

ii)Full duty.
Full duty rates will be charged according to the current value determined by the Customs for the following reasons:-
If the applicant fail to submit the export declaration form and the relevant documentation during exportation.
If drawbacks for re-imported commodities  has been approved after being released.
If there any changes to the original forms, shapes and appearance of commodities.