Duty-free import eligibility for reusable packaging containers confirmed, with identity by declared dimensions, photographs and limited tolerance. Reusable packaging containers of metal or plastic are eligible for duty-free import under Notification No. 104/94-Cus. The requirement for engraved identification numbers may be waived; importers must declare particulars such as dimensions, shape, weight and colour. Customs may require photographs at the importer's expense, attest them, and perform random examinations. Identity at export may be established by photographs and declared physical parameters, subject to a limited tolerance.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Duty-free import eligibility for reusable packaging containers confirmed, with identity by declared dimensions, photographs and limited tolerance.
Reusable packaging containers of metal or plastic are eligible for duty-free import under Notification No. 104/94-Cus. The requirement for engraved identification numbers may be waived; importers must declare particulars such as dimensions, shape, weight and colour. Customs may require photographs at the importer's expense, attest them, and perform random examinations. Identity at export may be established by photographs and declared physical parameters, subject to a limited tolerance.
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