Definition: Reimportation of goods in the same state

Customs terminology

This term means the customs procedure under which goods which were exported and were in free circulation or were compensating products may be taken into home use free of import duties and taxes, provided that they have not undergone any manufacturing, processing or repairs abroad (Kyoto Convention, annex B.3, definition (a)).
"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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