Temporary importation without duty requires continuity bonds and re export within six months, with revised bond amounts prescribed. Importation of durable containers temporarily without payment of duty is permitted on execution of a continuity bond specifying container number and type, subject to re export within six months. Revised bond amounts by container type are prescribed with immediate effect; steamer agents/importers must execute additional bonds for the differential within one month. Continuity bonds must notify the Customs Container Cell, may be specific or general, require evidence of re export within 30 days, and allow extensions of the six month period on sufficient cause.
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Provisions expressly mentioned in the judgment/order text.
Temporary importation without duty requires continuity bonds and re export within six months, with revised bond amounts prescribed.
Importation of durable containers temporarily without payment of duty is permitted on execution of a continuity bond specifying container number and type, subject to re export within six months. Revised bond amounts by container type are prescribed with immediate effect; steamer agents/importers must execute additional bonds for the differential within one month. Continuity bonds must notify the Customs Container Cell, may be specific or general, require evidence of re export within 30 days, and allow extensions of the six month period on sufficient cause.
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