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    <title>Availment of exemption on temporary import of Durable Containers in terms of Board Circular No. 51/2020 dtd. 20.11.2020 – Provisions in ICES</title>
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    <description>Durable containers not conforming to standard marine container dimensions must be declared as items in the Bill of Entry and an executed re-export bond is required to claim the temporary import exemption. ICES has been updated to require SW_CTRL table entries on the Shipping Bill for export/re-export, including Serial No, Control type code = DUC, Control Location, Control Start and End Dates, Control Result Code formatted as BE No.||BE inv no||item no (or NORE), and Control Result Remarks containing the container identification. Partial Credit of RE Bond functionality is to be used to credit bonds post-export.</description>
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    <pubDate>Fri, 11 Dec 2020 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/circulars?id=64656</link>
      <description>Durable containers not conforming to standard marine container dimensions must be declared as items in the Bill of Entry and an executed re-export bond is required to claim the temporary import exemption. ICES has been updated to require SW_CTRL table entries on the Shipping Bill for export/re-export, including Serial No, Control type code = DUC, Control Location, Control Start and End Dates, Control Result Code formatted as BE No.||BE inv no||item no (or NORE), and Control Result Remarks containing the container identification. Partial Credit of RE Bond functionality is to be used to credit bonds post-export.</description>
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