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Circular No
Circular No.01/2022-Customs
F. No.450/179/2017-Cus- IV
Government of India Ministry of Finance Department of
Revenue
(Central Board of Indirect Taxes & Customs)
*****
Room No.227B, North Block,
New Delhi, dated the 18th of January, 2022.
To,
All Principal Chief Commissioners/ Chief Commissioners of Customs/ Customs
(Preventive), All Principal Chief Commissioners/ Chief Commissioners of Customs
& Central tax,
All Principal Commissioners/ Commissioners of Customs/ Customs (Preventive), All
Principal Commissioners/ Commissioners of Customs & Central tax,
All Principal Director Generals/Director Generals under CBIC.
Madam/Sir,
Subject: Retention of ISO Containers to meet future requirements- reg.
Kind attention is invited to Board's Instructions Nos.07/2021-Customs dated
24.04.2021, 08/2021-Customs dated 27.04.2021 and 12/2021-Customs dated
25.05.2021 relating to relaxation of various procedures relating to facilitation
of COVID related consignments.
2. Board has received representations through the Department for Promotion of
Industry and Internal Trade (DPIIT), Ministry of Commerce and Industry, for
providing relaxations in the re-export of ISO Containers imported temporarily
for combating the COVID Pandemic. Such containers have been used for efficient
transportation of Liquid Medical Oxygen due to the inherent advantage related to
multi-modal transportation (by Road/Rail/Waterways/Airways).
3. The issue has been examined. Board hereby guides all the field formations to
allow extension of time period for re-exports of ISO containers meant for
transportation of Liquid Medical Oxygen grade, if imported under Notification
No. 104/1994-Customs dated 16.03.1994, till 30.09.2022, upon receipt of requests
from the importers, in this regard.
4. Further, in respect of ISO Containers imported on lease by availing IGST
exemption under serial number 557B of Notification No.50/2017-Customs dated
30.06.2017, it is hereby clarified that as long as ISO containers are in India
under a valid lease and the IGST amount is paid on such lease amount under CGST
law, the IGST is not required to be paid on the value of the ISO containers, and
in such a situation the need for re-export would not arise.
5. Any difficulty in the implementation of this Circular may be brought to
the notice of the Board.
6. Hindi version follows.
Yours faithfully,
(Ananth Rathakrishnan)
Deputy Secretary (Customs)
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