In terms of Notification No. 104/94-Cus dated 16.03.1994 and Board's Circular No. 83/98-Customs dated 05.11.1998, containers of durable nature are exempt from payment of whole of the duty of customs and the whole of additional duty payable, provided that such containers are re-exported within six months, subject to the condition that a Bond is executed by the Importer or the Shipping Agent

In terms of Notification No. 104/94-Cus dated 16.03.1994 and Board's Circular No. 83/98-Customs dated 05.11.1998, containers of durable nature are exempt from payment of whole of the duty of customs and the whole of additional duty payable, provided that such containers are re-exported within six months, subject to the condition that a Bond is executed by the Importer or the Shipping Agent https://www.taxtmi.com/circulars?id=71298 Temporary import of durable containers is exempt from customs duty and additional duty where a bond is executed and the container is re-exported within six months of landing. Extensions follow a graded approval mechanism and rejection requires recorded written reasons. Off-hiring is not a valid ground for extension. Cargo requiring examination or investigation should be destuffed so that containers can be released for re-export. Extension proposals and rejections must record specific, case-based reasons, while manual submission of related documents and statements stands discontinued. en-us Fri, 11 Sep 2026 00:00:00 +0530 Mon, 14 Sep 2026 11:31:00 +0530 TaxTMI RSS Generator In terms of Notification No. 104/94-Cus dated 16.03.1994 and Board's Circular No. 83/98-Customs dated 05.11.1998, containers of durable nature are exempt from payment of whole of the duty of customs and the whole of additional duty payable, provided that such containers are re-exported within six months, subject to the condition that a Bond is executed by the Importer or the Shipping Agent https://www.taxtmi.com/circulars?id=71298 Temporary import of durable containers is exempt from customs duty and additional duty where a bond is executed and the container is re-exported within six months of landing. Extensions follow a graded approval mechanism and rejection requires recorded written reasons. Off-hiring is not a valid ground for extension. Cargo requiring examination or investigation should be destuffed so that containers can be released for re-export. Extension proposals and rejections must record specific, case-based reasons, while manual submission of related documents and statements stands discontinued. Circulars Customs Fri, 11 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71298