https://www.taxtmi.com/circulars?id=64541 Clarifies exemption on temporary import of durable containers not conforming to standard marine dimensions but intended for re export. Reiterates eligibility: durable, reusable, identifiable at re export, and compliant with Notification No.104/94 Cus. Prescribes procedures: declare containers as separate items in bill of entry or shipping bill (sections 46 and 50), verify unique identifiers on export, discharge duties on any laden cargo while containers remain exempt subject to bond and security, and register continuity bonds in the Customs Automated System. Directorate General of Systems to issue Systems Advisory. en-us Fri, 20 Nov 2020 00:00:00 +0530 Sat, 21 Nov 2020 10:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=64541 Clarifies exemption on temporary import of durable containers not conforming to standard marine dimensions but intended for re export. Reiterates eligibility: durable, reusable, identifiable at re export, and compliant with Notification No.104/94 Cus. Prescribes procedures: declare containers as separate items in bill of entry or shipping bill (sections 46 and 50), verify unique identifiers on export, discharge duties on any laden cargo while containers remain exempt subject to bond and security, and register continuity bonds in the Customs Automated System. Directorate General of Systems to issue Systems Advisory. Circulars Customs Fri, 20 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/circulars?id=64541