Exemption for temporary import of durable containers clarified: eligibility, identification, bond and procedural steps for import and re-export. Durable containers temporarily imported for re-export qualify for full customs and integrated tax exemption under Notification No.104/94-Cus. if they are durable, reusable, identifiable at re-export and meet other notification conditions. Marine-container procedures remain governed by Circular No.31/2005; non-standard durable containers must be declared separately in bills of entry and shipping bills, a re-export bond and security (continuity bond recommended) must be furnished at import, unique identifiers verified at export, and bond procedures including partial crediting are supported in the Customs Automated System.
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Provisions expressly mentioned in the judgment/order text.
Exemption for temporary import of durable containers clarified: eligibility, identification, bond and procedural steps for import and re-export.
Durable containers temporarily imported for re-export qualify for full customs and integrated tax exemption under Notification No.104/94-Cus. if they are durable, reusable, identifiable at re-export and meet other notification conditions. Marine-container procedures remain governed by Circular No.31/2005; non-standard durable containers must be declared separately in bills of entry and shipping bills, a re-export bond and security (continuity bond recommended) must be furnished at import, unique identifiers verified at export, and bond procedures including partial crediting are supported in the Customs Automated System.
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