PNDCL 330 SEC. 46

This is a Customs facility whereby goods liable to import duty after being temporarily exported for use, repair or process abroad are re-imported into the country.

Re-imported goods which have not been subjected to any process abroad or changed their form or character are classified under the same heading as the original import.   However where the goods change in form or character as a result of processing abroad, the goods will be classified under a different heading.

here re-imported goods have been subjected to a process of repairs, renovation or improvement abroad, but their form and character has not changed, duty shall be paid on the value attributable to the process the goods underwent and where a sum has been contracted to be paid for the execution of the process, duty shall be paid on the sum or the cost of the process the goods went through.