Section 65: Goods leaving customs territory temporarily

1 Subject to regulations made by the Service, goods may be temporarily exported from the customs territory without being subjected to duties or excise Customs duties, other Customs duties and fees on export or subsequent re-importation into the customs territory in the same condition.

2 Goods that are temporarily exported and are returned after having been advanced or improved in value abroad shall be subject to a duty on the value of the advancement or improvement.