Definition: Reimportation of goods after temporary exportation for outward processing

Category: Customs terminology

Such goods are totally or partially exempt from import duties and taxes (see Kyoto Convention, annex E.8, definition (a)). http://ec.europa.eu/eurostat/ramon/statmanuals/files/SeriesF_87_EN.pdf
Source:
"The International Convention on the simplification and harmonization of Customs procedures" (Kyoto Convention), quoted in United Nations, "International Merchandise Trade Statistics - Compilers Manual (Edition 2004)", United Nations, New York, 2004
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