Praveen,
Once you find out the MS level of your components, you will need to track the exposure time from when the parts are initially removed from their dry bags, through test, programming, taping, and during subsequent dry storage and use of these parts.
As you will understand from reading J-STD-033, whenever parts have been exposed outside of their original dry bag for more than one hour, the clock of exposure time has started and will never stop, even when the parts are put back into dry bags.
The standard does take into account the drying effect of returning previously exposed components back in dry bags or dry cabinets. This is called the short duration rule and it is equivalent to a room temperature bakeout. The parts can be treated as completely dry if they have been exposed less than 8 hours and then put back in dry storage for 5X the prior exposure time.
If your overall test/programming/taping process takes more than 8 hours then the clock of exposure time will keep on ticking until all parts are placed and reflowed or until they are completely baked.
Since the bake cycle is much longer at lower temperature (68 days at 40C for parts in reels vs 48 hours at 125C for parts in high temperature trays), it may be advantadgeous to bake just prior to re-taping.
I hope this information is helpful.
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