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of <h1>Exemption of import duty and integrated tax for durable containers under Customs Tariff First Schedule, subject to six-month re-export bond</h1> The government exempts imported durable containers classified under the Customs Tariff First Schedule from import duty and integrated tax, subject to the importer executing a bond to re-export the containers within six months or pay duties if re-export fails; the period may be extended for sufficient cause by the customs officer. Devices such as tags, tracking devices or data loggers affixed at import are also eligible for the exemption. This notification, originally dated 16-3-1994 with later amendments, was superseded by a subsequent customs notification effective 01-11-2025.
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