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Temporary import exemption requires re-export and a bond to secure customs duty for durable containers temporarily imported. Temporary import exemption for durable containers allows import free of customs duty and integrated tax subject to conditions: the containers must be durable, reusable and identifiable at re export; the importer must execute a bond and furnish documentary evidence acceptable to the Assistant Commissioner/Deputy Commissioner to safeguard duty in case of non compliance; and re export within the period specified in the notification is required. Circular No. 31/2005 governs marine containers and Circular No. 51/2020 addresses non standard durable containers.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
<h1>Temporary import exemption requires re-export and a bond to secure customs duty for durable containers temporarily imported.</h1> Temporary import exemption for durable containers allows import free of customs duty and integrated tax subject to conditions: the containers must be durable, reusable and identifiable at re export; the importer must execute a bond and furnish documentary evidence acceptable to the Assistant Commissioner/Deputy Commissioner to safeguard duty in case of non compliance; and re export within the period specified in the notification is required. Circular No. 31/2005 governs marine containers and Circular No. 51/2020 addresses non standard durable containers.
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