https://www.taxtmi.com/circulars?id=64655 Durable containers temporarily imported for re-export qualify for full customs and integrated tax exemption under Notification No.104/94-Cus. if they are durable, reusable, identifiable at re-export and meet other notification conditions. Marine-container procedures remain governed by Circular No.31/2005; non-standard durable containers must be declared separately in bills of entry and shipping bills, a re-export bond and security (continuity bond recommended) must be furnished at import, unique identifiers verified at export, and bond procedures including partial crediting are supported in the Customs Automated System. en-us Fri, 11 Dec 2020 00:00:00 +0530 Sat, 16 Jan 2021 11:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=64655 Durable containers temporarily imported for re-export qualify for full customs and integrated tax exemption under Notification No.104/94-Cus. if they are durable, reusable, identifiable at re-export and meet other notification conditions. Marine-container procedures remain governed by Circular No.31/2005; non-standard durable containers must be declared separately in bills of entry and shipping bills, a re-export bond and security (continuity bond recommended) must be furnished at import, unique identifiers verified at export, and bond procedures including partial crediting are supported in the Customs Automated System. Circulars Customs Fri, 11 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/circulars?id=64655