Yes, article 2 decree 2004-519 of 9 march 2004: the products listed in position number HS72.04 exported by manufacturers in order to transform them into billets of iron or steel under tthe condition that such billets are re-imported and processed into reinforcing concrete. Article 1 decree 2009-3692 of 7 december 2009: Also exempted from the tax under Article one of the decree are goods under the position number HS72.04 purchased on the local market by companies fully engaged in the export sector in the foundry indutry who achieve a high added value on the basis of an annual program approved by the services of the Ministry of Industry, Energy and small and medium enterprises.