Standard Operating Procedure for clearance of duty-free Containers, imported temporarily (As per Public Notice 07/2018 dated 23.01.2018)

Duty-free containers must be re-exported within six months under bond; extensions may be granted with recorded reasons.

Steamer agents must execute a Continuity Bond undertaking to re-export duty-free containers within six months; the Container Cell accepts bonds, records movements in a Key Register, and allows same-day landing formalities. Extensions may be granted by Deputy/Assistant Commissioner for up to three months and by the Commissioner for up to six months at a time for recorded reasons. Monthly re-export statements are filed by the 5th, entries verified, import records closed, and Cancellation Certificates issued; defaults trigger action under the Customs Act, 1962.