Section 22 Miscellaneous Section 99 Commodities and transactions not classified according to kind. 99 07 Goods exported from Vanuatu which have undergone a value added process, repair and are re-imported provided it can be shown that: a) The goods were declared on exportation as required by the Customs Act; and b) The goods are not subject to a drawback of d Commodity Code Description 99 07 00 Goods exported from Vanuatu which have undergone a value added process, repair.. re-impo