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    <title>Re-export of imported durable containers within the six months from the date of importation</title>
    <link>https://www.taxtmi.com/circulars?id=60061</link>
    <description>Imported durable containers are exempt from customs duty subject to a bond obliging re-export within six months or payment of duty; liners/shipping agents registered under Continuity Bonds must re-export or seek extensions per Notification No. 104/94 and Circular No. 83/98. Due to frequent failure to submit Transshipment Applications as proof of re-export, liners/shipping agents are directed to file proof with the ITP Cell within one week after sailing or obtain extensions at least one month before bond expiry, failing which action under the Customs Act, 1962 will follow.</description>
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    <pubDate>Fri, 15 Dec 2017 00:00:00 +0530</pubDate>
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      <title>Re-export of imported durable containers within the six months from the date of importation</title>
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      <description>Imported durable containers are exempt from customs duty subject to a bond obliging re-export within six months or payment of duty; liners/shipping agents registered under Continuity Bonds must re-export or seek extensions per Notification No. 104/94 and Circular No. 83/98. Due to frequent failure to submit Transshipment Applications as proof of re-export, liners/shipping agents are directed to file proof with the ITP Cell within one week after sailing or obtain extensions at least one month before bond expiry, failing which action under the Customs Act, 1962 will follow.</description>
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      <pubDate>Fri, 15 Dec 2017 00:00:00 +0530</pubDate>
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