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<h1>Exemption on Customs Duty for Temporary Import of Containers: Re-export in 6 Months Required, Bond Needed</h1> Notification No.104/94-Cus. grants exemption from customs duty and integrated tax on the temporary import of durable containers, provided they are re-exported within six months. Importers must execute a bond and provide satisfactory evidence to the Assistant or Deputy Commissioner to safeguard against non-compliance. Eligible containers include reusable packaging made of metal or plastic. The import and re-export procedures for marine containers are outlined in Circular No. 31/2005-Cus., while Circular No. 51/2020 addresses procedures for non-standard dimension containers intended for temporary import and re-export.