Container handling in bonded warehouses permitted to enable statutory labelling; repacking into mono and outer cartons allowed. Repacking imported Bottled in Origin alcoholic beverages by removing the original shipper's carton for statutory labelling and placing bottles into mono cartons and outer cartons is not a manufacturing or processing operation and thus cannot be authorised under manufacture/processing provisions; however, such dealing with containers to prevent loss, deterioration or damage is permissible in public and private bonded warehouses under the Customs Act's container management allowance.
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.
Container handling in bonded warehouses permitted to enable statutory labelling; repacking into mono and outer cartons allowed.
Repacking imported Bottled in Origin alcoholic beverages by removing the original shipper's carton for statutory labelling and placing bottles into mono cartons and outer cartons is not a manufacturing or processing operation and thus cannot be authorised under manufacture/processing provisions; however, such dealing with containers to prevent loss, deterioration or damage is permissible in public and private bonded warehouses under the Customs Act's container management allowance.
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