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<h1>Reusable Packing Containers Eligible for Duty-Free Import Under Notification No. 104/94-Cus: Key Guidelines Explained.</h1> The circular from the Central Board of Excise & Customs addresses the eligibility of reusable packing containers for duty-free import under Notification No. 104/94-Cus. It clarifies that reusable containers, such as plastic trays and steel cases, can be imported duty-free if conditions are met. While specific identification numbers on containers are not mandatory, importers must declare details like dimensions, shape, and color. Photographic documentation at the importer's expense may be required. The guidelines aim to facilitate the duty-free import of various reusable containers, and any challenges in implementing these guidelines should be reported to the Board.