The temporary exportation [of goods] for outward processing is a "customs procedure under which goods which are in free circulation in a customs territory may be temporarily exported for manufacturing, processing or repair abroad and then reimported with total or partial exemption from import duties and taxes...'compensating products' means the products obtained abroad during or as a result of the manufacturing, processing or repair of the goods temporarily exported for outward processing". The compensating products may be "placed in a customs warehouse or a free zone before being declared for home use" (Kyoto Convention, annex E.8, definitions (a) and (d) and recommended practice 25).