https://www.taxtmi.com/circulars?id=1106 Imported durable freight containers are exempt from customs duty if re-exported within six months under a bond; extensions should not be routine. Separate accounts and bonds must be kept for loaded and empty containers, re-export bonds monitored, and demands under bonds issued on expiry. Assistant Commissioners may grant a written-record extension beyond six months up to three months; extensions beyond nine months are generally precluded, though the Commissioner may grant further time for genuine difficulty for limited periods. If goods require detailed examination they should be destuffed and stored while containers are released for re-export. en-us Thu, 05 Nov 1998 00:00:00 +0530 Fri, 01 Aug 2025 12:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=1106 Imported durable freight containers are exempt from customs duty if re-exported within six months under a bond; extensions should not be routine. Separate accounts and bonds must be kept for loaded and empty containers, re-export bonds monitored, and demands under bonds issued on expiry. Assistant Commissioners may grant a written-record extension beyond six months up to three months; extensions beyond nine months are generally precluded, though the Commissioner may grant further time for genuine difficulty for limited periods. If goods require detailed examination they should be destuffed and stored while containers are released for re-export. Circulars Customs Thu, 05 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/circulars?id=1106