The term "re-exportation" means the exportation of goods which had previously been imported into the country. There are four kinds of re-exportation:
1.Re-exportation of exported finished products:
Exported finished products, returned from abroad for any reason, which are under a guarantee to be re-exported upon completion of repair or maintenance within six months following the date of importation, shall be exempt from repayment of duty on raw materials which had been refunded upon exportation of the finished goods.
2. Re-exportation of imported products:

1. Prior to cargo release, the duty payer may apply to the Customs for re-exporting  the cargo; once approved, the customs duty shall be exempt.
2. Goods, resold to the third country in the way of triangular trade approved by Customs, shall be exempt from customs duty.
3. Duty-paid goods re-exported for re-distribution or for any other reasons.

3. Re-exportation of temporarily admitted goods:
Dutiable samples, articles for scientific research, experiments, and/or exhibition, costumes and paraphernalia of entertainment troupes, cinematographic equipment and supplies for making movies and/or television films, instruments and tools needed for installation and repair of machines, containers used for importing cargoes, finished products imported for repair and maintenance, and other articles approved by the Ministry of Finance shall be exempt from customs duty, provided that they are to be re-exported abroad within six months following the date of importation or within the time limit approved by the Ministry of Finance.
4. Re-exportation of raw materials imported for use in manufacturing articles:
Raw materials imported for use in manufacturing articles intended for export may be exempt from duty, provided that they are re-exported within one year following the date of release for entry, and are approved by the Ministry of Finance within one year following the date on which the raw materials were released for entry.