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of <h1>Duty-Free Container Import: No Bank Guarantee Required, Re-Export in 6 Months; Notification No.104/94-Cus Explained</h1> The Customs Manual 2023 outlines the duty-free import of containers, facilitated by Notification No.104/94-Cus, allowing containers to be taken out of the port without duty payment upon executing a bond. Shipping agents must file this bond, committing to re-export the containers within six months, extendable by the Customs authorities. The bond must be a 'continuity bond' without a bank guarantee, covering only the duty on the containers. Its validity is one year, extendable as needed. Until an automated system is implemented, monitoring of importation periods is manual.
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