Retention of ISO Containers to meet future requirements


The CBIC issued Circular No. 01/2022-Customs dated January 18, 2022 regarding retention of International Organisation for Standardization (“ISO”) Containers to meet future requirements.

Kind attention is invited to Board’s Instructions No. 07/2021-Customs dated April 24, 2021, 08/2021-Customs dated April 27, 2021 and 12/2021-Customs dated May 25, 2021 relating to relaxation of various procedures relating to facilitation of COVID related consignments.

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).

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 March 16, 1994, till September 30, 2022, upon receipt of requests from the importers, in this regard.

Further, in respect of ISO Containers imported on lease by availing IGST exemption under serial number 557B of Notification No.50/2017-Customs dated June 30, 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.

The Circular can be accessed at: