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of <h1>Steamer agents must file continuity bond and re-export duty-free durable containers within six months; monthly reports required</h1> Standard operating procedure for clearance of duty-free, temporarily imported durable containers requires steamer agents to file a continuity bond before vessel arrival undertaking re-export within six months and liability for duty/penalty on default; the container cell processes and accepts bonds, records container details and debit/credit entries in a key register at filing of IGM and permits same-day movement. Extensions (up to three months by Deputy/Assistant Commissioner and further six-month increments by Commissioner on written reasons) are allowed. Steamer agents must submit monthly re-export statements; failures to re-export trigger action under the Customs Act.
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