Temporary import exemption for durable containers requires identifiable reuse, timely re export and a security bond to protect duty. The temporary import exemption for durable, reusable and identifiable containers is conditional on re export within the prescribed period and on execution ... Summary
Temporary import exemption for durable containers requires identifiable reuse, timely re export and a security bond to protect duty.
The temporary import exemption for durable, reusable and identifiable containers is conditional on re export within the prescribed period and on execution of a bond with documentary evidence to secure duty; marine containers follow Circular No.31/2005 and non standard durable containers are subject to procedures in Circular No.51/2020.
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