At Jawaharlal Nehru Customs House, temporary imports and...

At Jawaharlal Nehru Customs House, temporary imports and re-exports under ATA Carnets require no separate bill of entry or shipping bill, although cargo details must be entered for sea manifest matching. Goods for display, demonstration or use at exhibitions and similar events qualify for duty-free temporary admission subject to applicable conditions. A Centralised Carnet Cell processes and monitors transactions, while customs officers physically examine goods on import and re-export. Closure after re-export through the customs house requires verified records, including the final bill of lading. For re-export through another port, proof and required documents must reach the cell within one month. Permitted domestic sales require payment of duty and interest and reporting within one month. Failure to re-export within the prescribed period, including any extension, triggers recovery of duty and applicable interest.