Procedure for Import of Containers in case of one way lease -reg. - Customs - 79/2008

OFFICE OF THE COMMISSIONER OF CUSTOMS (IMPORT) JAWAHARLAL NEHRU CUSTOM HOUSE NHAVA SHEVA, TALUKA URAN DIST. RAIGAD, MAHARASHTRA 400707 F.NO. S/3-GEN-3534/08 IMPORT NOTING Date: 24.10.2008 Public Notice No. 79/2008 Sub : Procedure for Import of Containers in case of one way lease -reg. It has come to notice that marine containers temporarily imported under exemption notification no. 104/94 dated 14th March 1994 are sought to be released by the respective importers of Containers. It was observed that as a routine the Shipping Lines carry these Containers to be delivered to the importers, but stuff third party cargo in such containers. Such containers are then cleared under re-export Bond with Container Cell for the purpose of Notification No.104/94 dated 16th March, 1994 (Circular No.83/98 F.No.450/53/98 Cus.IV dated 5th November, 1998) as temporary imports. Subsequently, the domestication of these containers are sought by the importers concerned with authorization from the Shipping Line on payment of duty. 2. This issue has been examined and it has been decided that procedure of domestication of temporarily imported containers on re-export condition will not be permitted in the normal course. Marine containers imported for domestic use, shall be cleared by filing a Bill of Entry for Home Consumption by the importer, on payment of duty. The Shipping Lines should ensure that such containers are duly manifested and they shall be supported by requisite documents such as B/L, Invoice, etc. Applications for additional entry in the manifest for cases, not already manifested in IGM, will be considered on production of supporting evidence such as one way lease agreement, Bill of Lading etc. After scrutiny of the application by the Competent Authority, such additional entry in the respective IGM will be considered on merits. The importer will have to file the Bill of Entry for such Importation of containers and the clearance will be allowed after assessment and payment of duty as per normal procedure for imported goods. 3. Importer/Shipping Line shall ensure that Empty containers, after destuffing of cargo shall remain in concerned CFS, till out of charge of such container is given by Customs. 4. The cases of containers imported for domestic purpose in the past and pending clearance under the temporary importation procedure shall be regularized by the concerned Shipping Lines, by seeking amendment of IGM and clearance on payment of duty after the amendment as per normal procedure for imported goods. 5. The procedure may be followed scrupulously and any difficulty in implementation/compliance may be brought to the notice of the undersigned. Sd/-24.10.08 ( SANJEEV BEHARI) Commissioner of Customs (Import) Jawaharlal Nehru Custom House