Duty free import of containers - CBEC's Customs Manual 2023 - Customs

..... 3. Duty free import of containers: 3.1 As the containers themselves are liable to duty, Customs duty exemption is provided vide Notification No.104/94-Cus, dated 16-3-1994 which, inter-alia, facilitates them being taken out of the port without duty payment subject to execution of bond. The shipping agents are required to file this bond with the container cell of the Custom House, binding themselves to re-export containers within six months of their import into India. The period of six months may .....

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Duty free import of containers - CBEC s Customs Manual 2023 - Customs

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