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Transshipment of Cargo

Customs - CBEC s Customs Manual 2015 - 10 - Chapter 10 1. Introduction: 1.1 A number of ports, airports, Inland Container Depots (ICD), Container Freight Stations (CFS) having Customs clearance facilities have been developed in the country to reduce congestion at the gateway ports/airports and to allow importers and exporters to take Customs clearance of imported and export goods at their door steps. The objectives of bringing the Customs facility to door step of importing community and deconges .....

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without payment of duty. The goods can be transshipped from one port/airport to another port/airport/ICD/CFS either by vessel, air, rail or road or by combination of more than one such mode of transport. 1.3 The procedure for transshipment provided in Section 54 of the Customs Act, 1962 is applicable for imported cargo only. The imported cargo unloaded at a port is allowed to be transshipped to another port/ICD/CFS or a port abroad, if the cargo is mentioned in the import manifest for such trans .....

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Transshipment) Regulations, 1995 as well as relevant Board's circulars and instructions. 2.2 Transshipment Permit is the permission granted by the Customs, at the port/airport of unloading of imported goods, to shipping agents for carriage of goods to another port/airport/ICD/CFS in India. The shipping agent submits an application along-with transshipment forms (5 copies), sub-manifest and a copy of IGM to the Customs. The Customs scrutinizes the details furnished by the shipping agents in .....

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of carriers is as below: (a) The carriers in public sector (Central/State Government Undertakings) are exempt. (b) All carriers (shipping Iines/ICDs/CFSs/other carriers) of containerized cargo handling more than 1000 TEUs as import containers in a financial year, are exempt, irrespective of the fact whether movement is by road or coastal shipping or rail. Further, request of carriers having annual transshipment volume below the limit of 1000 TEUs, but having good track record may be considered f .....

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The custodians of ICDs/CFSs shall be allowed to transship the cargo against the said bank guarantee and they will not be required to execute a separate bank guarantee for transshipment. (d) The remaining carriers are required to furnish bank guarantee @ 15% of the bond amount. 2.4 The terms of the bond is that if the carrier produces a certificate from Customs of the destination port/airport/ICD/CFS for safe arrival of goods there, the bond stands discharged. In case such certificate is not pro .....

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rage 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 r .....

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containers at the port of origin, and credited on receipt of proof of safe landing of containers at the port/ICD/CFS of destination. Further EDI system has a bond module which will be fully utilized once message exchange facility is operationalised between two ports. In an online environment, bond re-credit is done automatically in the EDI system on receipt of electronic message between Gateway port and destination port or between two Customs stations. 2.8 On lines of similar provision for waiv .....

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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 .....

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arry coastal containers along-with imported/export cargo between two Indian ports. However, to guard against the possibility of replacement of transshipment goods with domestic containerised cargo, some safeguards have been prescribed. All the transshipment containers as well as domestic containers are required to be sealed by one time bottle seal at the port of loading. The domestic containers are required to be suitably painted with bold letters For Coastal Carriage only for their identificati .....

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s, a survey of contents of the containers is conducted in presence of Customs officer, carrier, importer or his representative and representative of insurance company. Shortage if any, noticed is recorded and is signed by all those present. The carriers are required to pay the duty for pilferage in terms of the condition of bond executed by them with the Customs at the port of loading. This is apart from other action which can be taken under Section 116 of the Customs Act, 1962. 2.14 The carrier .....

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he goods. 3. Duty free import of containers: 3.1 As the containers themselves are liable to duty, Customs duty exemption is provided vide Notification No.104/94-Cus, dated 16-3-1994 which, inter-alia, facilitates them being taken out of the port without duty payment subject to execution of bond. The shipping agents are required to file this bond with the container cell of the Custom House, binding themselves to re-export containers within six months of their import into India. The period of six .....

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g Common Carrier (NVOCC), Steamer agents or their authorised representatives. (d) The bond amount should cover only the duty element of the imported containers and not the cargo it is carrying. (e) The validity period of the bond should be for a year, extendable till further such period as requested by the person executing the bond. (f) Till module for automatic matching of imported and export containers within permissible time is rolled out at all Customs ports, the process of monitoring of per .....

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, execution of bond or bank guarantee is not required. After issuance of transshipment permit, goods are allowed to be loaded on to the ship under the Customs supervision. The Preventive Officer supervising the loading is to acknowledge loading of such cargo. The record is reconciled on the basis of endorsement of the Preventive Officer and copy of EGM showing details of such transshipment. Transshipment facility for imported goods in Less than Full Container Load (LCL) is allowed at identified .....

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zed in this behalf by the Commissioner of Customs, on the basis of manifested details in IGM. (iii) The ITP (international transshipment) container details such as Container Number, broad description of goods etc. shall be mentioned in the IGM. In the electronic IGM, there are fields for specifying (a) port of destination, and (b) cargo movement code. For cargo movement, there are three codes which need to be filled correctly with port of destination. These are as follows: > LC - Local Cargo: .....

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o specify that whether the cargo is FCL or LCL or EMPTY . This field is called Container Status . The line and the sub-line numbers provide the inter-linkage between the cargo details and the container details. (iv) The unloading of ITP containers at gateway port would be in presence of Customs Officers and the containers would be taken to approved place / premises under Customs escort. Custodian of such premises would provide a segregated secure space for ITP containers. (v) Customs Officers wo .....

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er and stored in a secured area as provided by custodian. LCL cargo may contain consignments meant for transshipment to any port outside India (foreign port) as well as consignments for home consumption or transshipment to ICDs. This would necessitate segregation of the two types of cargo at the time of de-stuffing and moving them to respective storage areas under Customs escort. Till such time, sufficient precaution should be taken to avoid duplication / mixing up or manipulation of cargo meant .....

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execute a general bond for an amount equal to the approximate value of goods expected to be imported in 30 days for the purpose of international transshipment. In such bond, custodian should undertake to export transshipment cargo within 30 days or within extended period as Commissioner may allow and follow all the relevant Acts, Rules and Regulations in force. (x) Custodian would be responsible for safe handling of the LCL cargo and ensure that there is no intermixing of ITP LCL cargo with oth .....

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a threat to the security/safety and integrity of the country and other goods attracting prohibition under Section 11 of the Customs Act, 1962. However goods restricted as per the FTP may be permitted for transshipment to destination abroad. Further, transshipment shall not be allowed to any port destination, in respect of which any order or prohibition is in force for the time being. Commissioners may also prescribe any additional safeguard for securing safe transshipment. 4.3 In order to intro .....

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equipment for loading, unloading of containers from rail flats, chassis, their stacking, movement, cargo handling, stuffing/de-stuffing, refrigerated storage facility for perishable cargo etc. (c) Availability of sufficient secured area for segregation / consolidation of cargo and for its safe handling. (d) The premises need to be connected with Custom House on EDI to handle the transshipment in ICES. (e) Experience of custodian in handling import export matters and working knowledge of Customs .....

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tted to Customs officer at the port of import, and is itself treated as permission for transfer of goods to SEZ. No separate documents or transshipment bond is required to be filed, and the transshipment permission is stamped on the fifth copy of the Bill of Entry. The SEZ importer shall submit fifth copy of Bill of Entry bearing endorsement of the authorized officer that the goods have been received in SEZ to the Customs Officer in charge of the airport or port or inland container depot or land .....

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ling of transshipment applications and issuance of Transshipment Permits on Saturdays is allowed. 6.2 Transshipment permits would not be denied if the goods imported at a Customs station are manifested for being transshipped to any port/airport or any ICD/CFS, except in case of a specific intelligence about mis-declaration of goods in the IGM or presence of contrabands in the container. Even in such cases, before detaining any such container at the gateway port, permission from Joint/Additional .....

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ional. This involves exchange of messages for electronically among Customs, Port authorities, ICDs and Shipping Agents. The implementation of this module is a significant step in the ongoing Business Process Re-engineering initiatives of the department and will reduce the congestion and dwell-time of cargo at the ports and contribute to reduction in transaction costs of imports. 7.2 In the automated Transshipment Module, the requirement of an application by the carrier is done away with and the .....

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pment permit information is sent to the carrier, the transporter undertaking the transshipment, custodian of the gateway port, and the ICES system at the destination ICD. Transshipment permit can also be printed by the carrier in his office or in the custom house. 7.4 The transshipment permit transmitted to the recipient port/ ICD/ CFS is automatically converted into an IGM and the Shipping Lines is not be required to file any fresh IGM in respect of such containers. 7.5 The transporter performi .....

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from port/ICD/CFS to gateway port: 8.1 The export cargo, after its clearance at a port/ICD/CFS, may be carried in sealed containers to the gateway port for export. Broadly, the procedure in this regard is as follows: (a) The exporters are required to bring their goods meant for exports to the Port/ICD/ CFS and file six copies of Shipping Bill with all necessary documents like GR form/SDF, AR-4 Form, Certificate issued by Export Promotion Councils, etc. In addition to the usual information given .....

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ion of the goods, container is sealed by the Customs with one time bottle seal The duplicate copy of Shipping Bill is retained at the ICD/CFS/port and the transference copies forwarded to the gateway port. The E.P. copy of Shipping Bill is required to be suitably endorsed/stamped by the Customs officer to the effect that the goods are to be transshipped at the gateway port mentioned on the Shipping Bill for their destination outside India. (c) The goods cleared for export at the port/ICD/CFS are .....

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ners are allowed to be carried from a port/ICD/CFS to the gateway port by vessel or rail or road or by combination of two or more of these modes of transport. (e) The Drawback, if any, is required to be paid to the exporters as soon as the Shipping Bill is passed and goods are shipped at the originating port/ICD/CFS subject to the condition that the necessary bond has been executed by the Steamer Agent/carrier to bring back and submit the proof of export to the Customs within 90 days. (f) At the .....

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ating port/ICD/CFS. (h) At the originating port/ICD/CFS, export manifest and transference copy of Shipping Bill, received from the gateway port, are co-related with the duplicate copy of the Shipping Bill and other relevant documents for closure of export manifest and cancellation of bond. 9. Movement of export cargo from one port to another by rail: 9.1 Movement of export cargo after its clearance at the originating port is allowed by rail to another port for export therefrom. The procedure for .....

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12-2001] 10. Export of container cargo from ICDs/CFSs to Bangladesh and Nepal through LCSs: 10.1 Movement of export cargo from ICDs/CFSs to Nepal and Bangladesh through Land Customs Stations is as per the following procedure: (a) The exporters are required to bring their goods meant for export to ICD/CFS, and to file six copies of Shipping Bills (including two transference copies) along with all necessary documents like GR Form, ARE-1 Form, certificates issued by Export Promotion Councils, etc. .....

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to be given on duplicate and transference copies of the Shipping Bill. The examination report shall be recorded on all these copies. The duplicate copy shall be retained in the ICD/CFS and both transference copies shall be forwarded to the LCS through the carrier in a sealed cover along-with a copy of invoice, packing list and other required documents. After examination, the goods shall be stuffed in a container and the container shall be sealed with tamper proof bottle seal. The seal no. shall .....

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cer of Customs. The Customs Officer shall inspect the seal of the container and if found intact and the seal no. tallies with the Shipping Bill, he shall record the same in the transference copies of the Shipping Bill and the ARE- 1 form, as given below, and put his name, signature and date before allowing the movement of the containers into Nepal/Bangladesh, as the case may be. Inspected and seals found intact, Seal Nos. found to tally with the Shipping Bill and ARE- 1 form . (d) In case the Cu .....

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Officer at the LCS shall endorse the transference copies of Shipping Bill with Export Allowed . He may also make an endorsement to the effect that the container has been duly identified by him and has crossed the border into Nepal/Bangladesh on both the copies of Shipping Bill and AR form at the time of actual export. One copy of the Shipping Bill may be retained at the LCS and the other transference copy shall be returned to ICD/ CFS from which the container had originated. (f) On receipt of t .....

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GFT and RBI accordingly. The matter shall also be reported to the jurisdictional Commissioner of Central Excise for recovery of excise duty on the goods. (g) To ensure safety and security of goods during transit to LCS, the custodian of the ICD has to furnish a bond with security as is being done for movement of cargo from ICDs/CFSs to the gateway port. The bond shall be debited with the value of the goods every time a container is given to carrier for transport. The amount can be re-credited on .....

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India, (ii) international transshipped cargo (Foreign to Foreign), and (iii) export of cargo tendered at one Customs airport for export from another Customs airport. The movement of cargo between the gateway airport and inland airport is allowed in Indian Airlines flights and also in private sector airlines flights. 11.2 from a gateway airport to an inland airport: (i) On arrival of flight, the transshipment cargo should be segregated in custodian's premises. (ii)For , the carrier/ console .....

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ng airlines which acknowledges the same. The concerned airlines/custodian warehouse should have double locking arrangement, one key of which will be with the airlines/ custodian and the other with Customs, for storage of transshipment cargo. No physical examination needs to be conducted, except on specific intelligence, for allowing transshipment and only marks and numbers of cargo need to be verified. (iv) The receiving airlines should prepare its cargo manifest and transshipment be allowed und .....

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dopted at the destination airport. 11.3 International transshipped cargo (Foreign to Foreign): (i) On the arrival of flight, the transshipment cargo meant for destination abroad should be segregated in the Custodian's premises. (ii) The carrier is required to file application for and CTM prepared by the airlines shall be treated as application for transshipment. Such transshipment should be approved by the Proper Officer. (iii) Cargo mentioned in CTM need to be escorted by the Preventive Off .....

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ermit (TP) should be prepared by the airlines/ carrier and approved by the proper officer. TP should be sent alongwith the cargo and Transshipment Bond shall be debited for the value of cargo. (ii) On arrival at the gateway airport, the cargo should be taken to the warehouse of the domestic airlines/custodian in a clearly identified area. The warehouse should have double locking arrangement, one key of which will be with the airlines/ custodian and the other with Customs. The Customs officers in .....

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ing, the airlines should seek permission from the EFO for loading. The load plan prepared by the airlines should be signed by the Airlines, EFO and the custodian. (v) Cargo should be loaded in the aircraft under Customs supervision. (vi) Copy of manifest signed by the EFO and Airway Bill alongwith copy of Shipping Bill should be sent by the airlines to the originating station within 30 days of transshipment. Transshipment Bond shall be re-credited at originating airport. (vii) In case the transs .....

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stodian warehouse should have double locking arrangement, one key of which will be with the Airlines/ custodian and the other with Customs, for storage of transhipment cargo. The loading of such cargo again would be under the supervision of Customs Officer. 11.5 If the cargo transhipped under the provisions of the Customs Act, 1962 is not unloaded at the place of destination in India, or if the quantity unloaded is short of the quantity to be unloaded at that destination, and if the failure to u .....

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cargo can be effected under preventive supervision on payment of MOT and observance of Cargo Transfer Manifest (CTM) procedure. In these cases, transhipment cargo meant for destination abroad need not be sent to cargo warehouses. In the case of containers other than pre-sorted containers, the existing procedure for transhipment of Cargo (Foreign to Foreign) would continue to apply. [Refer Circular No.8/2011-Cus, dated 28-1-2011] 11.7 Airlines/ other carriers having annual transshipment volume ab .....

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st made by the trade and in terms of Section 45(1) of the Customs Act, 1962 the Commissioner of Customs will appoint the airlines or their duly approved agents or the custodians of gateway airport/ACCs or the custodians of destination /CDs/CFSs/airports/ACCs as the custodian of all cargoes to be transshipped under bonded cargo trucking facility from airport/ ACCs to ICDs/CFSs/airports/ACCs in hinterland by road. The permit will be valid for one year from the date of issue initially and shall be .....

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ate that the particular consignment sought for transshipment is for an inland Customs airport/ICD/CFS/ACC. (iv) For proper accountal of cargo the custodian should execute a suitable running bond with a bank guarantee for an amount approved by Commissioner of Customs concerned. The amount will be debited from this bond when the transshipment cargo is taken by the custodian and it will be credited when the proof of handing over of the cargo to Customs at final destination is produced. The custodia .....

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transshipment warehouse without having to be moved outside the Airport area. The concerned airlines/custodian warehouse should have double locking arrangement, one key of which will be with the airlines/custodian and the other with Customs, for storage of transhipment cargo. Preventive Officers will be posted at the airlines/custodian warehouse on cost recovery basis. (vii) If the airlines/custodian does not have a transshipment warehouse, the import cargo for transshipment duly passed with tran .....

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Master Airway Bill and House Airway Bill, wherever applicable) to the Customs Officer in charge of transshipment clearance. The original transshipment copy must be affixed with ₹ 20 stamp as T.P fees. The transshipment application should contain details such as (a) name and address of the importer; (b) name and address of the exporter; (c) country of origin; (d) airport of destination; (e) flight no. and date; (f) IGM no. and date; (g) description of goods; (h) value of the goods; (i) No. .....

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he goods from AAI warehouse to the make-up area earmarked for the purpose of palletisation/containerisation or shift the goods from their warehouse into the container/truck within the premises of the warehouse under the supervision of the Customs Officer posted for the purpose. After loading of the goods, the Customs Officer will seal the container/truck with Customs Bottle Seal and under his name and signature endorse all T.P. copies as : Supervised the loading of .....................No. of pa .....

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d over to the airlines/custodian. The Quadruplicate copy will remain with the Customs Officer posted in the airlines/custodian warehouse and supervising the loading of cargo. The Quintuplicate copy will be sent in sealed cover alongwith the truck/container to IFO of Customs at the airport/ACC/CFS/ICD of destination who will retain it after verification of cargo. (xii) The IFO of Customs at the airport/ACC/CFS/ICD of destination will check the Customs Bottle Seal and description of packages as pe .....

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P. copy, as given below, and retain the T.P. copy sent with the truck for record. Checked Customs Bottle Seal and packages as per T.P. application No.……………….dated........................ arrived on Container/Truck No.................................. on.........................(date). (xiii) The endorsed original T.P. copy will be presented by the airlines/custodian as evidence of handling over of the cargo to the transshipment officer at the ACC/ airpor .....

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irport/ACC/CFS/ICD of destination within 30 days from the dispatch of goods / failing which suitable action will be taken. (xvi) The airlines/custodian will be required to bear the expenditure on cost recovery basis over the preventive staff to be provided exclusively for this purpose. 12.2 The movement of unaccompanied baggage from airports/ACCs to ICDs/CFSs/ Airports/ACCs shall be allowed by the bonded trucks. 12.3 The procedure of bonded trucking facility is available for movement of imported .....

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e airport for receipt and storage of domestic cargo till these are delivered or dispatched. (ii) Domestic cargo will be received by the airlines in the designated area during the normal working hours of Customs at the respective airport. (iii) The containers/Unit Load Devices (ULDs) used to carry the domestic or international cargo shall be clearly marked or coloured or strapped, for identification, distinction at the time of loading/ unloading, transportation. (iv) Domestic tags shall be prepar .....

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e domestic cargo. (viii) In respect of transhipment of international cargo, airlines shall be required to execute necessary bond and bank guarantee unless exempted on account of fulfilling the specified threshold limit of annual transshipment volume. In addition, prescribed transshipment procedure shall be strictly adhered to. Accordingly, no separate bond or bank guarantee shall be required in respect of domestic cargo. (ix) In case of any violation of the prescribed conditions or any other reg .....

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mestic courier bags on domestic segments of international flights: 14.1 The movement of domestic courier bags on domestic sector of international flights of all the airlines is permitted subject to following conditions: (i) The courier company must be registered with Customs. (ii) The packages/bags of domestic courier should be clearly and identifiably differentiated from the International Courier bags/packets by printing in bold DOMESTIC COURIER . (iii)The domestic courier bags should be kept i .....

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or on-board courier, as the case may be, with the proper officer of Customs. In case ,on board courier is not accompanying the courier consignment, the responsibility to file the cargo manifest with the proper officer of Customs will vest with the person in charge of the aircraft. (vi) The copy of the declaration submitted to escort officer of Customs will be handed over by the Escort Officer to the Customs Officer at the disembarking airport, for carrying out the checks and verifications, if s .....

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is was necessitated since the ICES module at present does not allow generation of Sub Manifest Transhipment Permit (SMTP) to allow such movement of imported goods. Till such time the electronic system is made operational the following procedure has been prescribed for direct movement of imported goods from gateway port to a CFS: (i) At the Gateway Port, Customs shall prepare a consolidated list of all SMTP generated CFS-wise for consignments bound for another Customs station/ ICD. This list shou .....

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all inter alia cover the detail of SMTP generated at the gateway port, a hard copy whereof is received along with the goods/containers. This list shall be signed by the custodians and shall be endorsed by Customs Officer in the CFS. The custodian of the CFS shall forward the list of goods/container arrival, to ICD on daily basis. (b) A Landing Certificate on the lines of a Container Arrival list shall be signed by custodian. (iv) The Custodian of CFS shall forward a copy of Landing Certificate d .....

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