TMI - Tax Management India. Com

Home List Manuals CustomsCBEC's Customs Manual 2023Transhipment of Cargo This

  • Login

Forgot password       New User/ Regiser



 

Transshipment of imported containerized cargo from gateway port to another port/ICD/CFS in India: - CBEC's Customs Manual 2023 - Customs

Extract

..... cation for transshipment. In case, the documents are in order and there is no alert notice against the shipping agent, permission for transshipment is granted. 2.3 To ensure that imported cargo, on which duty has not been paid, are not pilfered en-route to another port/airport/ICD/CFS and reach safely, a bond with bank guarantee is executed by the carrier engaged for the transshipment of the goods. The quantum of bank guarantee for transshipment to be furnished by different categories of carriers is as below: (i) The carriers in public sector (Central/State Government Undertakings) are exempt. (ii) All carriers (shipping lines/ICDs/CFSs/other carriers) of containerized cargo handling more than 1000 TEUs as import containers in a financial y .....

x x x x x   Extracts   x x x x x

Transshipment of imported containerized cargo from gateway port to another port/ICD/CFS in India - CBEC s Customs Manual 2023 - Customs

x x x x x   Extracts   x x x x x

..... goods. However, considering the difficulties of shipping agents in producing documents for determination of value of the goods sought to be transshipped, the bond value is determined on the basis of notional value of the goods, which is an average value of cargo per container transshipped in the past. 2.6 To avoid multiplicity of bonds, the carriers are allowed to execute a running mother bond instead of individual bonds. The value of mother bond can be arrived on the basis of the average number of containers carried per trip, the average time taken for submission of proof of safe landing of containers at the destination ICDs/CFSs, frequency of such transshipment as well as notional value of cargo per container. As mother bond is a running .....

x x x x x   Extracts   x x x x x

Transshipment of imported containerized cargo from gateway port to another port/ICD/CFS in India - CBEC s Customs Manual 2023 - Customs

x x x x x   Extracts   x x x x x

..... 006-Cus, 25-8-2006] 2.9 After issuance of transshipment permit and execution of bonds, containers are sealed with 'one time bottle seal' by the Customs. In case, containers are already sealed with 'one time bottle seal' by the shipping agents, there is no requirement of sealing again by the Customs. In such cases, shipping agents are required to inform the serial number of seals to Customs, which is just verified by the Customs. 2.10 After sealing and/or checking of seals by Customs, containers are moved from the gateway port and carried by the shipping agents to destination port/ICD/CFS by vessels, rail or road. Transshipment formalities in all these modes are similar. 2.11 To optimize the capacity utilisation of vessels, I .....

x x x x x   Extracts   x x x x x

Transshipment of imported containerized cargo from gateway port to another port/ICD/CFS in India - CBEC s Customs Manual 2023 - Customs

x x x x x   Extracts   x x x x x

..... of the vessel or his agent. The arrival manifest is to be submitted before the arrival of the vessel and the departure manifest is to be submitted before the departure of the vessel. There shall be no examination of the coastal goods, the container shall be sealed with tamper proof one time bottle seal and then the same can be loaded on to the vessel. Noncontainerized cargo shall also be allowed to be loaded on to the vessel provided it is clearly marked on the packing 'For Coastal Carriage Only' to make it easily identifiable. The preventive officers with the prior approval of Additional Commissioner/ Joint Commissioner (preventive wing) may from time to time carry out random checks so as to ensure that no export goods or imported .....

x x x x x   Extracts   x x x x x

Transshipment of imported containerized cargo from gateway port to another port/ICD/CFS in India - CBEC s Customs Manual 2023 - Customs

x x x x x   Extracts   x x x x x