TaxTMI 
TaxTMI 
Availment of exemption on temporary import of Durable Containers in terms of Board Circular No. 51/2020 dtd. 20.11.2020 – Provisions in ICES
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....A,TAL-URAN, RAIGAD-400707, MAHARASHTRA F.No. S/22-Gen-20/2020-21/AM (I)/JNCH Dated: 11.12.2020 PUBLIC NOTICE NO. 148/2020 Subject: Availment of exemption on temporary import of Durable Containers in terms of Board Circular No. 51/2020 dtd. 20.11.2020 - Provisions in ICES - reg... Attention of Importers/Exporters, Custom Brokers, Trade and other stakeholders is invited to CBIC Adv....
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....on as per the above Notification, the importer shall have to execute a re-export (RE) bond. 4. Export/Re-export of such durable containers: At the time of export of such durable containers, the details of the containers shall be required to be declared in the SW_CTRL table of the same Shipping Bill as is filed for the export cargo in these containers (pl refer part 28 of the electronic SB Messa....
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.... indicated in the Bill of Entry at the time of import. If it is not a case of re-export and the durable containers are being originally exported from India, Control Result Code can just be NORE • Control Result Remarks = Container Identification Number In case the durable container is directly being exported and is not a case of re-export, Control Result Code would be NORE and cont....
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.... following details: Export Invoice Sl No 1, Item Sl No 1: Item X In the SW_CTRL table of the Shipping Bill, following declarations will have to be made to include the durable containers: SB Invoice Serial No = 1 SB Invoice Serial No = 1 SB Item Serial No = 1 SB Item Serial No = 1 Serial No = 1 Serial No = 2 Control type code = DUC Control type code = DUC ....