Permissibility of container handling in bonded warehouses: placing mono cartons after statutory labelling allowed to prevent damage. Placing mono cartons on imported Bottled In Origin alcoholic beverages after statutory labelling does not amount to processing that produces a distinct product and so is not allowable under the manufacture provision; however, removal of shipper's cartons, labelling, and repacking into mono cartons and outer cartons to prevent loss or damage is permissible in public and private bonded warehouses under clause (b) of section 64 of the Customs Act.
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.
Permissibility of container handling in bonded warehouses: placing mono cartons after statutory labelling allowed to prevent damage.
Placing mono cartons on imported Bottled In Origin alcoholic beverages after statutory labelling does not amount to processing that produces a distinct product and so is not allowable under the manufacture provision; however, removal of shipper's cartons, labelling, and repacking into mono cartons and outer cartons to prevent loss or damage is permissible in public and private bonded warehouses under clause (b) of section 64 of the Customs Act.
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