https://www.taxtmi.com/highlights?id=103790 Duty exemption for durable containers imported under the specified customs notification remains conditional on execution of a bond by the importer or shipping agent and re-export within six months from landing. Re-export extensions may be granted for three months by the Assistant/Deputy Commissioner, followed by two further six-month extensions at successively higher approval levels; any rejection requires written, case-specific reasons. Off-hiring is not a valid ground for extension. Where cargo is detained for examination or investigation, it should be destuffed and stored so containers can be re-exported; extensions for laden containers awaiting clearance or auction may be considered on a substantiated request. Manual document and statement submission requirements have been discontinued. en-us Tue, 15 Sep 2026 16:16:00 +0530 Tue, 15 Sep 2026 16:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=103790 Duty exemption for durable containers imported under the specified customs notification remains conditional on execution of a bond by the importer or shipping agent and re-export within six months from landing. Re-export extensions may be granted for three months by the Assistant/Deputy Commissioner, followed by two further six-month extensions at successively higher approval levels; any rejection requires written, case-specific reasons. Off-hiring is not a valid ground for extension. Where cargo is detained for examination or investigation, it should be destuffed and stored so containers can be re-exported; extensions for laden containers awaiting clearance or auction may be considered on a substantiated request. Manual document and statement submission requirements have been discontinued. Highlights Customs Tue, 15 Sep 2026 16:16:00 +0530 https://www.taxtmi.com/highlights?id=103790