Transhipment of imported containerized cargo from gateway port to a foreign port: - CBEC's Customs Manual 2023 - Customs

4. Transhipment of imported containerized cargo from gateway port to a foreign port: 4.1 For transshipment of containers from a port in India to a foreign port abroad, shipping agents have to file transshipment application along with relevant documents to Customs for grant of permission to transship the cargo, which is the transshipment permit. In such cases, 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 Custom Houses. 4.2 The procedure for international transshipment of LCL containers is as under: (i) The application for international transshipment of FCL cargo can be made by master of the vessel or his authorized agent, Non-Vessel Operating Common Carrier (NVOCC) or any person duly authorized by the foreign supplier. (ii) No goods for international transshipment should be unloaded from the vessel until the permission for the same is given by the Assistant/Deputy Commissioner of Customs authorized 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, cargo movement, there are three codes which need to be filled correctly with port of destination. These are as follows: ➢ LC - Local Cargo: This refers to the port code where cargo is delivered. It is the same as the port of arrival. ➢ TC - Transshipment Cargo: This refers to international cargo and the port of destination shall be the port code where transshipment cargo is destined to or delivered. ➢ TL - Transshipment to ICD: This is the local cargo where the cargo meant for transshipment to hinterland port i.e. ICD. The port of destination is the port code of the ICD. ➢ In electronic manifest message, there is a field to 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 would examine the seal of the ITP containers and if found tampered, such container should be immediately resealed with the Customs seal 77 in the presence of the custodian / shipping agent and same should be recorded. Such containers will be examined 100% by the Customs Officers and findings recorded thereof and put up to the Assistant/Deputy Commissioner of Customs in charge for further action. (vi) LCL cargo meant for a foreign port outside India would be de-stuffed in the presence of Customs Officer 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 for transshipment / home consumption. (vii) Whenever the LCL cargo are required to be exported to foreign destination, The restuffing of such LCL cargo meant for the foreign port along with the export cargo and its sealing would be done under the supervision of a Customs officer. (viii) The details of LCL cargo would be entered in Export General Manifest (EGM). (ix) Custodian would maintain the record of ITP LCL cargo, both loaded and unloaded, and submit a monthly summary to Customs. He shall 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 other cargo lying with the custodian. (xi) International transshipment of cargo needs to be effected within 30 days of Entry Inward of the importing ship. The provisions of Section 48 relating to the procedure in case of goods not transshipped within 30 days after unloading shall apply to the goods meant for transshipment as these are covered under the scope of imported goods . (xii) The permission for transshipment would not be given to cargo having arms, ammunition, explosives and other cargo considered as constituting 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 introduce international transshipment of LCL containers, the Custom Houses need to identify suitable premises within the approved place for the purpose of safe custody of imported goods and other authorized operations. Commissioners should adopt consultative approach with the stakeholders / operators to identify particular premises for such international transshipment taking into account the following factors: (a) Location of the premises. (b) Availability of adequate infrastructure - modern handling 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 Act, rules and regulations. (f) Logistics arrangements including constraints, if any, in movement of containers between approved place / premises and port. [Refer Circular No.14/2007-Cus, dated 16-3-2007 ]