The term "re-importation" refers to the importation of goods into a country which had previously been exported from that country. Re-importation can be classified into the following three categories:

1.The re-importation of exported finished products：

Exported finished products, returned for any reason, may be exempt from duty if they are re-imported within 3 years following the release date for exportation; however, the import duty originally paid on the raw materials and refunded upon exportation of the goods, must be repaid in full. The importer of goods who declares to abandon the goods in written form or requests to destroy such goods under the supervision of the Customs shall be exempt from the repayment of duty.

2.The re-importation of duty-paid imports：

Re-importation of duty-paid imports occured when the duty-paid imports are found to have been damaged or not conforming to the specifications and quality as stated in the original contract, thereby necessitating compensation or replacement by the exporter. Importers who re-import duty-paid goods for reasons approved by the Customs and have stated the original export declaration number on the declaration shall be exempt from paying duty following inspection of goods.

3. Re-importation of temporarily exported goods:

Samples, articles for scientific research, engineering machinery, cinematographic equipment and supplies carried by professionals engaged in making motion pictures and/or television films, instruments and tools needed for installation and repair of machines, articles for exhibition, artwork, containers used for importing cargoes, costumes and paraphernalia of entertainment troupes, copies of motion pictures and video tapes mailed abroad by government agencies and other similar articles approved by the Ministry of Finance, which are re-imported within one year following the date of exportation or within the time limit approved by the Ministry of Finance, shall be exempt from customs duty.