Containers and containerised cargo - Movement of

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....nvited to the following clarification given by the Board regarding movement of imported containers and containerised cargo. (i) Temporary importation of containers : Containers which are of durable nature and intended to be imported temporarily are exempt from the levy of Customs duties in terms of Notification No. 104/94-Customs, dated 16th March, 1994 subject to the condition of re-export with....

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....arified that the amount of Bond shall not exceed the Customs duty leviable on such containers in case these were not be re-exported within the stipulated time. The Bond amount will be taken as Rs. 20,000 for a 20 feet non-reefer container and the amount will be taken on prorata basis for different lengths of non-reefer containers. In case of default, however, duty would be leviable on actual calcu....

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....ount of duty leviable on the goods. It is hereby clarified that where any imported goods are moved under Bond to inland destinations, the amount of bank guarantee shall not exceed the customs duty leviable on the goods. In this context, attention is invited to Board's instructions F. No. 473/25/90-Cus.VII, dated 30-9-1991 relating to transfer of imported goods for rewarehousing from ports to inlan....