Temporary importation of containers limited by re-export condition and bond amounts capped at duty liability. Temporary importation of containers is exempt from Customs duty if re-exported within six months and other notification conditions are met; clearance may proceed without individual Bills of Entry if identification particulars and a bond (specific or general) are provided, with bond amounts not exceeding the Customs duty leviable and extensions of the six-month period allowed only for justifiable reasons and not routinely.
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Provisions expressly mentioned in the judgment/order text.
Temporary importation of containers limited by re-export condition and bond amounts capped at duty liability.
Temporary importation of containers is exempt from Customs duty if re-exported within six months and other notification conditions are met; clearance may proceed without individual Bills of Entry if identification particulars and a bond (specific or general) are provided, with bond amounts not exceeding the Customs duty leviable and extensions of the six-month period allowed only for justifiable reasons and not routinely.
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