Durable container exemption allows duty-free temporary import subject to bond, re-export within time, and proof of compliance. Customs exemption for durable containers imported into India is available as a conditional temporary admission benefit. Full exemption from customs duty and integrated tax applies where the importer executes a bond, undertakes to re-export the containers within six months, and furnishes documentary proof of re-export to the satisfaction of the proper officer. Failure to comply results in liability to pay the applicable duty. The six-month period may be extended on sufficient cause. Tags, tracking devices, and data loggers already affixed to the container at import receive the same exemption.
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.
Durable container exemption allows duty-free temporary import subject to bond, re-export within time, and proof of compliance.
Customs exemption for durable containers imported into India is available as a conditional temporary admission benefit. Full exemption from customs duty and integrated tax applies where the importer executes a bond, undertakes to re-export the containers within six months, and furnishes documentary proof of re-export to the satisfaction of the proper officer. Failure to comply results in liability to pay the applicable duty. The six-month period may be extended on sufficient cause. Tags, tracking devices, and data loggers already affixed to the container at import receive the same exemption.
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