Availment of exemption on temporary import of Durable Containers in terms of Board Circular No. 51/2020 dtd. 20.11.2020 – Provisions in ICES - Customs - PUBLIC NOTICE NO. 148/2020

OFFICE OF THE PR. COMMISSIONER OF CUSTOMS (NS - I), APPRAISING MAIN (IMPORT), JAWAHAR LAL NEHRU CUSTOM HOUSE, NHAVA- SHEVA,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 Advisory No 45/2020 dated 08.12.2020, Board s Circular 51/2020-Customs dated 20.11.2020 and JNCH s Public Notice No 147/2020 dated 11.12.2020 on availment of exemption on temporary import of durable containers. 2. In line with para 5 of the Board s circular, following provisions have been added in ICES in respect of durable containers which do not conform to the standard marine container dimensions, but which are intended for temporary import and eventual re-export (hereinafter referred to as such durable containers ) 3. Import of such durable containers: When such durable containers are imported into India as per Notification No.104/94-Cus., dated 16.03.1994, these durable containers shall be required to be declared as an item in the Bill of Entry. To avail the benefit of duty exemption 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 Message Format). For export of such laden/empty durable container, following declarations will have to be made in the SW_CTRL table: Serial No = Serial no of the durable container from 1 to n associated with export cargo (Multiple containers can be given for the same export item no using this field) Control type code = DUC Control Location = Port Code where BE was filed to import the durable containers Control Start Date = BE Date Control End Date = SB Date (same as the Shipping Bill) Control Result Code = BE No.||BE inv no||item no (There should be double pipe delimiters after BE No and BE Inv No). BE Inv No and Item no correspond to the serial number of the invoice and item pertaining to the container as 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 control location and Control Start Date can be left blank. The Shipping Bill message format published on ICEGATE website has been updated with the above details in part 28 (For reference, use this link ICES_1.5_CHA_Customs_Exports_Mesg_Format_Ver_2.8(08Nov2020).pdf (icegate.gov.in)). Changes have also been made in the data entry module of the service centre to capture the above details. Illustation: BE No 1234567 dated 01.01.2021 is filed at INNSA1 with Durable containers numbered ABCD12435 and ABCD56789 (which do not conform to the standard marine container dimensions). The containers were declared against Import Invoice Sl No 1 and Item Sl No 1 in the BE. These containers are re-exported with export cargo item X in both. The Shipping Bill is filed for Item X on 01.04.2021 with 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 Control Location = INNSA1 Control Location = INNSA1 Control Start Date = 01012021 Control Start Date = 01012021 Control End Date = 01042021 Control End Date = 01042021 Control Result Code = 1234567||1||1 Control Result Code = 1234567||1||1 Control Result Remarks = ABCD12435 Control Result Remarks = ABCD56789 5. Credit/partial credit of Re-export Bonds on export of durable containers: To credit the Re-export Bonds after the export of durable containers, Partial Credit of RE Bond option already available in the REB and ACB roles may be used by the bond officers (please refer ICES Advisory No. 15/2019 dt 08.07.2019 for further details on this option). 6. Difficulty, if any, faced in implementation of this public notice may be brought to the notice of the Addl. /Joint Commissioner (Appraising Main (Import)) through email at [email protected]. 7. This Public Notice should be considered as Standing Order for the purpose of officers and staff of department. Sd/- (U Niranjan) Pr. Commissioner of Customs (NS-I)