Clarifications regarding availment of exemption on temporary import of durable Containers

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....rs of Customs & Central tax. Madam/Sir, Subject: Clarifications regarding availment of exemption on temporary import of durable Containers - reg. Kind attention is invited to Notification No.104/94-Cus., dated 16.03.1994 (as amended) which grants exemption to import of containers of durable nature, from the whole of the duty of customs and the whole of the integrated tax leviable. The exemption is subject to the condition that such containers are re-exported within 6 months from the date of importation and that the importer executes a bond and furnishes documentary evidence to the satisfaction of the Assistant Commissioner/Deputy Commissioner to safeguard the duty in the event of non-compliance. 2. A representation has been rece....

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....e imported containers, and d) satisfy all the other stipulated conditions in the notification. 4. The procedure to be followed for import and re-export of marine containers would continue to be governed by guidelines provided in Circular No. 31/2005-Cus., dated 25.07.2005. 5. For durable containers which do not conform to the standard marine container dimensions, but which are intended for temporary import and eventual re-export, the procedure to be is followed is given below:- a) When empty containers are imported into India -The empty containers shall be required to be declared as an item in the bill of entry filed under section 46 of the Customs Act, 1962. The containers would be eligible for exemption from all th....