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Permanent Import


  1. Goods, of a national origin and previously exported shall be exempted from customs duties, provided such re-imported goods are the same goods exported under the original export declaration (in terms of origin, specifications and distinguishing marks).
  2. Foreign re-imported goods, previously exported, shall be exempted from customs duties, subject to the following parameters:
    • Foreign goods are re-imported within one year (365 days) from the date of re-exportation.
    • Customs duties shall have been collected in full on such goods when imported.
    • Customs duties have not been refunded when the goods were re-exported.
    • Goods are re-exported under original export declarations indicating their origin, specifications and distinguishing marks; while the Re-imported goods have the same origin, specifications and distinguishing marks.
    • The re-imported goods are in the same condition when they were re-exported.