Compensating products may be imported through a customs office other than the one where the goods were temporarily exported for outward processing.
Compensating products may be imported in one or more consignments.
At the request of the beneficiary, the National Director of Customs authorizes, free of import duties and taxes, the reimportation of goods temporarily exported for outward processing, if they are returned in the same condition as is.
This exemption does not apply to duties and taxes for which a refund or remission has been granted on temporary export of goods for outward processing.
Outward processing is discharged either by re-importing the goods temporarily exported for outward processing, or by declaration of the goods for definitive export, provided that the formalities applicable in this case are met.
DUTIES AND TAXES APPLICABLE TO COMPENSATING PRODUCTS
The National Director of Customs determines the extent of the exemption from import duties and taxes granted upon release for consumption of compensating products and the method of calculating this exemption.
The exemption from import duties and taxes provided for compensating products does not apply to duties and taxes for which a refund has been granted on the occasion of the temporary export of goods for outward processing.
Goods temporarily exported for outward processing which have been repaired free of charge abroad may be re-imported with total exemption from import duties and taxes under the conditions laid down by current legislation.
Exemption from import duties and taxes may be granted if the compensating products have been placed under another customs procedure before being declared for release for consumption.
Import duties and taxes may be waived if the compensating products have been disposed of before being released for consumption.
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