Availment of exemption on temporary import of durable Containers - CBEC's Customs Manual 2023 - Customs

7. Availment of exemption on temporary import of durable Containers 7.1 Notification No.104/94-Cus.,dated 16.03.1994 (as amended) 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. 7.2 `Durable containers` covers within its ambit any type of reusable packaging containers such as cases, boxes, cartons, trays, etc., made up of metals or plastics . Thus, it is hereby reiterated that containers that satisfy following conditions are eligible for the said duty exemption: (a) that are durable, (b) capable of being re-used multiple times, (c) capable of being identified at the time of re-export viz. a viz. the imported containers, and (d) satisfy all the other stipulated conditions in the notification. 7.3 The procedure to be followed for import and re-exportof marine containers would continue to be governed by guidelines provided in Circular No. 31/2005-Cus.,dated 25.07.2005. 7.4 Circular No 51/2020 specifies procedures for durable containers which do not conform to the standard marine container dimensions, but which are intended for temporary import and eventual re-export. [Refer Circular No. 51/2020 dated 20.11.2020]