Transshipment of goods - CBEC's Customs Manual 2023 - Customs

8 Transshipment of goods: 8.1 The facility of transshipment between two Customs stations is available under courier mode as per the provisions of the Customs Act, 1962 , Goods Imported (Conditions of Transhipment Regulations, 1995 and other instructions. Many times consignments imported through courier mode may also need to be transferred to cargo terminal of the same airport for clearance purposes. Such transfer is akin to local movement of cargo from one custom area of the Customs station to another custom area of the same station and is covered by local procedure evolved by the jurisdictional Commissioner of Customs. [Refer Circular No.18/2009-Cus, dated 8-6-2009 ]