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of <h1>Board Circular No. 51/2020: Guidelines for Temporary Import and Re-Export of Non-Standard Containers with Duty Exemptions.</h1> The circular outlines provisions for the temporary import and re-export of durable containers that do not conform to standard marine dimensions, as per Board Circular No. 51/2020. Importers must declare these containers in the Bill of Entry and execute a re-export bond to avail duty exemptions. During export, specific declarations must be made in the SW_CTRL table of the Shipping Bill. The notice also provides guidance on crediting re-export bonds and invites stakeholders to report any implementation difficulties. This notice serves as a standing order for customs officers and staff.
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