Article 307. Goods Re-Entered after Repair or Alteration

1. Except as set out in Annex 307.1 (TLCAN: Anexo 307.1), no Party may apply a customs duty to a good, regardless of its origin, that re-enters its territory after that good has been exported from its territory to the territory of another Party for repair or alteration, regardless of whether such repair or alteration could be performed in its territory (RGCE 2022: Regla 4.4.7).

2. Notwithstanding Article 303 (TLCAN: Art. 303), no Party may apply a customs duty to a good, regardless of its origin, imported temporarily from the territory of another Party for repair or alteration (RGCE 2022: Regla 1.6.14).

3. Annex 307.3 (TLCAN: Anexo 307.3) applies to the Parties specified in that Annex respecting the repair and rebuilding of vessels.