Section 90

Where the Controller is satisfied that goods as may be prescribed are imported only temporarily with a view to subsequent re-exportation, he may permit the goods to be delivered on importation without payment of duty subject to the payment of a deposit equivalent to not less than the amount of duty which would be payable if the goods were imported for home use or to security being given to the satisfaction of the Controller for the payment of such duty, and such deposit shall be refunded or such security discharged if the goods are re-exported within 3 months of the date of importation or within such further period as the Controller may allow.

Export and re-import of trade samples free of duty.