Notification No. 104/94-Customs dated 16.03.1994 exempts containers of a durable nature from customs duty and additional duty, subject to execution of a bond and fulfilment of prescribed conditions, including re-export within the stipulated period or payment of applicable duty for non-compliance. Under the existing procedure, shipping lines are required to manually intimate customs of the number and identification particulars of containers moved outside the customs area, with manual bonds executed and subsequently debited or credited based on IGM/SAM and EGM/SDM electronic filings.

DG Systems will generate reports of containers, along with necessary details, that have not been re-exported within the stipulated period of 6 months. These reports will be published on the ICEGATE portal for use by shipping lines or Customs officers for action under the Customs Act, 1962. Shipping lines, Non Vessel Owning Common Carrier (NVOCC), steamer agents, or their authorized agents shall continue to execute the bond without any surety. The circular also refers to the “One Nation One Port Process” report by the Ministry of Port, Shipping and Waterways regarding upgradation of Terminal/Port Operating Systems, and states that field formations shall coordinate with DG Systems and Port/Terminal operators for integration of an electronic Gate System to capture container movement. Port/Terminal operators are required to maintain such records electronically for containers entering or exiting their notified customs area. Suitable Public Notices may be issued in this connection.