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of <h1>India Clarifies Duty Exemption Rules for Durable Containers Under Notification No.104/94-Cus.; Re-export Within Six Months Required.</h1> The circular addresses the exemption eligibility for durable containers temporarily imported into India, as per Notification No.104/94-Cus., dated 16.03.1994. Such containers, whether conforming to standard marine dimensions or not, must be re-exported within six months and meet specific conditions, including executing a bond. The circular clarifies that durable containers used multiple times for packaging or transporting goods qualify for duty exemption. Detailed procedures for import, re-export, and associated documentation requirements are outlined, emphasizing the necessity of declaring containers in relevant customs documents and verifying unique identifiers during export. The Directorate General of Systems will provide further guidance.
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