For facilitation of the trade and the Exporters, it has been decided to allow Transhipment of Export Cargo by Air from the Air Cargo Complex, Kolkata to other Air Cargo Complexes. The procedure for this purpose would be the following as provided in CBEC Circular No. 6/2007 dated 22.01.2007 - Customs - 84/2016

GOVERNMENT OF INDIA OFFICE OF THE PRINCIPAL COMMISSIONER OF CUSTOMS (A A) AIR CARGO COMPLEX: NSCBI AIRPORT: KOLKATA-52 F. No. S40-139/15 ACC, EDI Dated: 03.10.2016 PUBLIC NOTICE NO: 84/2016 For facilitation of the trade and the Exporters, it has been decided to allow Transhipment of Export Cargo by Air from the Air Cargo Complex, Kolkata to other Air Cargo Complexes. The procedure for this purpose would be the following as provided in CBEC Circular No. 6/2007 dated 22.01.2007. 2. The Airlines or their duly approved agents, the Airport Authority of India or the custodian at the destination may approach the undersigned for their appointment as the TP Custodian for TP cargo from ACC to the destination. The appointment will be valid for one year from the date of issue and may be renewed every three years. 3. The transhipment of export cargo will be governed by the provisions of Chapter VII of the Customs Act, 1962 and the Goods Imported (Conditions of Transhipment) Regulation 1995. 4. The cargo to be transhipped should be manifested for the destination. 5. The TP custodian would execute a running bond for an amount equivalent to quarterly volume of TP cargo handled (@ ₹ 1000 per kg), along with a bank guarantee (@ 15% of bond value as per CBEC circular No. 34/2001 dated 13.06.2001), holding them responsible for shortages or pilferage. 6. The TP Custodian will present TP application to the Superintendent of Customs (TP Section) on duty. The original TP copy must be affixed with ₹20/- stamp as TP fees. The TP application should contain the following details:- Master Airway Bill No Flight No. and date Name and address of the Exporter Name and address of the Consignee Country of Origin Description of goods Value of the goods No. of Packages Gross weight The destination 7. Transhipment by air can be of three modes: (i) Imported cargo between two Airports in India (ii) International transhipped cargo (Foreign to Foreign) (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. 8.1. Transhipment of Cargo from a Gateway Airport to an Inland Airport: (i) On arrival of flight, the transhipment cargo should be segregated in custodian's premises. (ii) For transhipment of cargo, the carrier/ console agent is required to file an application for transhipment of cargo, consigned to another airport as indicated in HAWB. Cargo Transfer Manifest (CTM) prepared by the carrier/console agent, as the case may be, shall itself be treated as application for transhipment. Separate CTMs may be prepared destination-wise. Such transhipment should be approved by the Proper Officer. (iii) The cargo mentioned in the CTM needs to be escorted by the Preventive Officer from the warehouse of the custodian to the warehouse of receiving 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 transhipment cargo. No physical examination needs to be conducted, except on specific intelligence, for allowing transhipment and only marks and numbers of cargo need to be verified. (iv) The receiving airlines should prepare its cargo manifest and transhipment be allowed under Customs supervision. The value of transhipped cargo should be debited from the Transhipment Bond. (v) Customs at destination airport will acknowledge the receipt of the cargo and send back the acknowledgement manifest through the carrier. The carrier should produce such acknowledgement at the originating airport within 10 days of transhipment. On the basis of such acknowledgement the Transhipment Bond would be re-credited. (vi) The usual procedure for Customs clearance of cargo shall be adopted at the destination airport. 8.2. International transhipped cargo (Foreign to Foreign): (i) On the arrival of flight, the transhipment cargo meant for destination abroad should be segregated in the Custodian's premises. (ii) The carrier is required to file application for transhipment of cargo and CTM prepared by the airlines shall be treated as application for transhipment. Such transhipment should be approved by the Proper Officer. (iii) Cargo mentioned in CTM needs to be escorted by the Preventive Officer from the warehouse of custodian to the export terminal. Stuffing and sealing of the bonded truck should be done by a one-time bottle seal under the supervision of Customs Officer. No physical examination needs to be conducted, except on specific intelligence and only marks and numbers of cargo need to be verified. Such cargo may be exported with other export cargo. 8.3. Export of cargo tendered at one Customs Airport for export to another Customs Airport: (i) Shipping Bill shall be filed at the originating Customs station and Let Export Order should be given by the Customs at the same station. Five copies of Transhipment Permit (TP) should be prepared by the Airlines/ Carrier and approved by the proper officer. TP/CTM should be sent along with the cargo and Transhipment 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 charge of warehouse should verify the details of the packages with the TP, Airway Bill, etc. The domestic Airlines may prepare the CTM airlines-wise which shall be certified by the Export Freight Officer (EFO). (iii) Cargo should be shifted to the transhipment warehouse in the export terminal of custodian and acknowledgement obtained. No examination of such cargo should normally be done at gateway airport, except on credible intelligence or information. (iv) When the aircraft is ready for loading, 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 along with copy of Shipping Bill should be sent by the airlines to the originating station within 10 days of transhipment. Transhipment Bond shall be re-credited at originating airport. (vii) If transhipment of cargo is also desired at some intermediate Customs airport, carrier/ airlines should give advance intimation to intermediary airport. Customs at intermediary airport would supervise the movement of cargo and endorse the same on Transhipment Permit. 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. The loading of such cargo again would be under the supervision of Customs Officer. (viii) The salient features would be: The Shipping Bills would be passed at this Airport (ACC) and the same are not required to be passed again at Gateway Airports. There would be no further examination of the goods if the seals are found intact. The drawback would continue to be sanctioned after the 'Let Export Order' is given on the shipping bill. Original GR Form would be retained at this Airport (ACC) and would be forwarded to respective branch of RBI only. The export for all statistical purpose would be taken from this Airport (ACC) and it would be included in all statements of exports from that station. The exports under DEEC/DEPB etc. under the proposed scheme would be allowed in case the same are allowed from that station. AR-4 and other Central Excise procedure as provided under Central Excise rules and instructions issued by the Board from time to time would be applicable. 9. 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 unload or the deficiency is not accounted for, then the person-in-charge of the conveyance shall be liable for penal action as per the provisions of Customs Act, 1962. 10. On receipt of CTM duly endorsed, this Airport (ACC) would ensure that the goods have been exported. If the copy is not received within 10 days, the Assistant/Deputy Commissioner of Customs shall raise a demand on the TP Custodian for an amount equal to the duty and drawback (contained in the export goods) in addition to action against the exporter and shall intimate the DGFT and RBI. 11. On receipt of CTM, the necessary credit would be given in continuity bond executed by the custodian for movement of goods. Sd/- B. Thamar Principal Commissioner of Customs (A A) Custom House, Kolkata