(2) Notwithstanding subsection (1), where the goods are re-imported after being exported for repair, renovation or improvement and it is shown that the goods have been subjected to a process of repair, renovation or improvement abroad and where the form or character of the goods has not been changed, the value of the goods, for the purposes of calculating tax, if any, on the entry of the goods when the goods are re-imported, is the amount of the increase in the value of the goods that is attributable to the process.