Duty-free import of temperature controlled containers allowed under bond, subject to re-export, recordkeeping and customs reporting requirements. Duty free importation of durable pallets and temperature controlled cool containers (ULDs) is permitted at the Air Cargo Complex, Sahar, Mumbai, provided the importer executes a Continuity Bond covering estimated duty, re exports the containers within six months and submits Customs certified re export evidence within seven days; the bond is valid for one year and extendable. Airlines/authorised representatives must obtain permission to move containers out of the complex, record container serial numbers in IGM/EGM, submit flight wise certified details and a monthly statement to the Container Cell by the 7th of each month, and maintain separate records of imported, re exported and pending containers.