Goods exported for re-importation
A departing traveller is not required to declare goods to Customs as per the following:
Bona fide baggage; that is, necessary and appropriate wearing apparel and personal effects for his personal use.
Goods that have been purchased in the local market and on which no refund of duty, excise duty & taxes have been claimed at time of departure
Identifiable goods (goods with serial numbers, marks and numbers e.g. photographic equipment, laptop etc) which are exported but will be brought back shall be declared in a Customs Office. An appropriate form No. 9 (Registration of goods exported for re-importation) should be filled in accordingly. On the return of the declared identifiable goods, no duties, excise duties and taxes will be levied.
Goods that have been exported temporarily for the purpose of repairs or exhibition, may be re-imported free of duty & taxes, provided the following conditions are fulfilled:
The goods have been previously examined or identified by Customs at time of exportation & the proper form has been duly filled in.
On re-importation, the original of the registration form needs to be produced to Customs & the re-importation is effected within 2 years from the date of export.
If goods are exported for repair, duty, excise duties & taxes remain payable on the cost of repair effected, at the rate of duty applicable on the article.