Cus Cir No.73/2002 Date 7/11/2002

Eligibility of reusable packing containers for duty free import under notification No.104/94-Cus. - Reg.
I am directed to invite your attention to the Board’s Circular No.69/2002-Cus., dated 25.10.2002 on the above mentioned subject. It was clarified that durable containers such as plastic trays for packaging electric motors can be cleared duty free under notification No.104/94-Cus., subject to fulfillment of conditions stipulated therein. To facilitate identification of containers at the time of export, it was instructed that the importer may be asked to declare, at the time of import, particular identification number engraved on the trays along with other particulars.

2. In this regard, a representation has been received in the Board’s office requesting that scope of the above Circular may be enlarged so as to cover, besides plastic trays, other reusable/returnable containers such as reusable steel cases also. The steel cases are used to import automobile components and thereafter, such cases are re-exported in folded form. It has been requested that the condition regarding presence of particular identification number engraved on the containers may be dispensed with as there are no specific identification numbers on the cases. They are defined by their size, shape and dimensions.

3. The matter has been examined and it is further clarified that any type of reusable packaging containers such as cases, boxes, cartons, trays, etc., made up of metals or plastics may be cleared duty free under the said notification read with Board’s Circular referred to above, subject to fulfillment of conditions stipulated therein. Particular identification No. on each packaging container may also not be insisted upon. However, the importer may be asked to declare other particulars such as dimension, shape, weight, colour of the containers. The importer may also be asked to get the consignment photographed, if required, at the time of examination at his expense and get it attested from the Customs. The consignment may be examined at random for the above and other particulars as per the normal procedure. Identity may be established at the time of export with thehelp of photographs and these parameters like dimension, weight, etc. allowing a variation of ± 10%.

4. Any difficulty in following the above guidelines for extending the benefit of notification No.104/94- Cus., to reusable packaging containers, whether made up of metals or plastics, may kindly be brought to notice of the Board.

Please acknowledge receipt of this Circular.

Sd/-
(D.S. Garbyal)
Under Secretary to the Government of India

F. No.528/73/2002-CUS (TU)

Government of India, Ministry of Finance & Company Affairs, Department of
Revenue, New Delhi

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