The Central Board of Indirect Taxes and Customs vide its notification dated 20th November 2020 has issued clarifications regarding availment of exemption on temporary import of durable Containers.
The board has clarified the eligibility
of the exemption available for durable containers which do not conform to the
standard marine container dimensions, but which are intended for temporary
import and eventual re-export.
The CBIC has drawn the attention to the various circular which clarified that “as per the meanings assigned to the words ‘durable’ and ‘container’ in various Dictionaries, it would appear that any goods (containers) used for packaging or transporting other goods, and capable of being used several times, would fall in the category of ‘containers of durable nature’. Further, ‘durable containers’ covers within its ambit “any type of reusable packaging containers such as cases, boxes, cartons, trays, etc. made up of metals or plastic.
The CBIC reiterated that containers that satisfy specific conditions are eligible for the said duty exemption, namely the containers that are durable, capable of being reused multiple times, capable of being identified at the time of re-export viz-a-viz the imported containers, and satisfy all the other stipulated conditions in the notification.
