Duty-free temporary import of containers requires a continuity bond and mandatory re-export within prescribed extension periods. Duty-free temporary import of containers is allowed under Notification No.104/94-Cus subject to a bond obliging re-export within six months, with specified extension powers for customs officers. Clearance requires a continuity bond executed by the shipping line, NVOCC, steamer agents or their authorised representatives; no bank guarantee is required. The bond must cover only the duty element of the container, has a one-year validity extendable on request, and monitoring remains manual until an automated matching module is rolled out.