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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Reusable Plastic Trays Eligible for Duty-Free Import Under Notification No.104/94-Cus; Declaration and Evidence Required.</h1> The circular addresses the eligibility of reusable plastic trays for duty-free import under notification No.104/94-Cus., which exempts durable containers from customs duty if re-exported within six months. It clarifies that durable containers, such as plastic trays used for packaging electric motors, qualify for this exemption. However, due to challenges in identifying small containers, importers must declare the trays' dimensions, weight, and identification numbers. Photographic evidence may also be required. The guidelines aim to facilitate the identification process while ensuring compliance with the notification's conditions. Any difficulties in implementing these guidelines should be reported to the Board.
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