According to Article 52, Customs Act, dutiable exhibition goods are exempt from duty if such goods are re-exported to abroad within 6 months following the date of importation. The aforementioned Act basically shall be limited to non-consumables goods. While importation, please note that the name, brand, specifications and quantity of such goods shall be indicated in detail on the import declaration. The importer is obligated to pay the deposit or submits a letter of guarantee issued by a credit institute, and the deposit will be refund upon re-exportation.
Subsection Ⅱ, Import Classification & Valuation Section I, Clearance Division I
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