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TMI BlogTranshipment of CargoX X X X Extracts X X X X X X X X Extracts X X X X ..... without payment of duty. The goods can be transhipped 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. 3. The procedure for transhipment provided in section 54 of the Act is applicable for imported cargo only. In regard to export cargo cleared from a port/ACC or ICD/CFS and exported through some gateway port/airport, a similar procedure is being followed to allow carriage of Customs cleared export cargo from a port/airport/ICD/CFSs to another port/airport. Procedure for transhipment of containerised imported cargo A. from gateway port to another port/ICD/CFS in India 4. The imported cargo unloaded at a port is allowed to be transhipped to another port/ICD/CFS or a port abroad, if the cargo is mentioned in the import manifest for such transhipment. The transhipment procedure of imported cargo is governed by the provisions of section 54 of the Customs Act and the Goods Imported (Conditions of Transhipment) Regulations, 1995. Broadly, the transhipment procedure is as follows: (i) Transhipment Permit: 5. A 'transhipment permit' is the permission granted by the Customs, at the port ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... them to furnish either a running bank guarantee or individual bank guarantees for each transhipment. Individual bank guarantee for each transhipment is released as soon as the landing certificates from destination Customs are produced. 9. The bond or, as the case may be, mother bond and bank guarantee are debited at the time of transhipment of import/export containers at the port of origin, and the same is credited on receipt of proof of safe landing of containers at the port/ICD/CFS of destination. (iii) Execution of Bond for Re-export of Containers: 10. As the containers themselves are liable to duty, Customs duty exemption is provided vide notification No. 104/94-Cus. dated 16/3/94 which, inter-alia, facilitates its 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 in terms of the notification No. 104/94-Cus. dated 16/3/94, binding themselves to re-export containers within six months of their import into India. The period of six months may be extended by the Deputy/Assistant Commissioner of Customs. (iv) Sealing of Containers: 11. After issuance of tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... suitably painted with bold letters ' For Coastal Carriage only' for their identification. Further, carriers are required to file a manifest for domestic containers. (c) Carriage by Road: 16. The containers are also allowed to be carried from the gateway ports to ICDs/CFSs by road. Many custodians of ICDs/CFSs, particularly those which are not connected by rail, carry the container by road. The formalities to be followed are similar to those followed for transhipment by rail. (vi) Formalities at the Destination: 17. At the destination, carrier is required to present the sealed cover containing a copy of transhipment permit to Customs. The Customs checks the particular of containers, seals etc. with reference to transhipment permit. The carrier is required to obtain a certificate regarding landing of container from the Customs. 18. In case, the seals are found to be broken at the time of examination of containers by the Customs, 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 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eant for exports to the Port/ICD/CFS and file six copies of Shipping Bill with all necessary documents like GR form, AR-4 Form, Certificate issued by Export Promotion Councils, documents regarding quotas wherever applicable etc.. In addition to the usual information given in the shipping bill, the exporter is required to mention the gateway port of export on the shipping bill along-with the serial number(s) of the container(s). The Shipping Bills are assessed as usual, the goods are examined, samples drawn, and if required, inspection carried out by other agencies to check compliance with provisions of various Allied Acts before export is permitted. The original GR form is forwarded to the concerned branch of Reserve Bank of India. The examination order is given on the duplicate and two transference copies of the Shipping Bill. The examination report is required to be recorded on all these copies. After examination 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 are forwarded to the gateway port. The E.P. copy of shipping bill is required to be suitably end ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ocedure allowing carriage of export goods in truck from manufacturing factories/ICDs/CFSs to the airport for further shipment by air or to the port for further consolidation of such goods into a container and subsequent export has been laid down. Prior to introduction of the facility, full container load(FCL) cargo was allowed to be transferred under Customs/Central Excise seal from ICD/CFS or from the factories (in case of container stuffed inside the factory) to the gateway port. The truck movement of export cargo allows carriage of smaller packages belonging to more than one exporter in one truck which is to be sealed after stuffing in the ICD/CFS. In case the goods are moving in truck from the manufacturing factory, factory owner or exporter is responsible to account for the goods, whereas in case of goods moving from ICD/CFS, the custodian of the ICD/CFS is responsible to account for the goods. The procedure for movement of export cargo by truck has been prescribed in the CBEC Circular No. 57/98-Cus., dated 4/8/1998. Broadly, the procedure is as follows: (a) Under the scheme, shipping bills in six copies along-with all necessary documents like GR form, AR form, certificates i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r in such cases. B. Imports: 26. Movement of import cargo from the airports/air-cargo complexes to another airport/air-cargo complex/ICD/CFS by truck has also been allowed vide CBEC Circular No. 69/99-Cus. dated 6/10/1999. Broadly, the procedure is as follows: (a) Under the scheme, the airlines or their agents or custodians of gateway airport/air-cargo complex or the custodians of destination ICDs/CFSs/airports/ACCs are appointed as custodians of imported cargo to be transhipped in bonded truck from an airport/ACC to another airport/ACC/ICD/CFS. The transhipment under the scheme is governed by the provisions of the Goods Imported (Conditions of Transhipment) Regulations, 1995. The cargo to be transhipped needs to be manifested as for transhipment by the incoming international carrier. (b) The custodian executes a suitable running bond with a bank guarantee for an amount approved by the jurisdictional Commissioner of Customs for proper accountal of goods. The amount is debited from the bond when transhipment cargo is taken by the custodians and the bond is credited when the proof of handing over of the cargo to Customs at final destination is produced. (c) The custodians are re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cargo from a gateway airport to an inland airport: (a) The transhipment of imported cargo from a gateway airport to an inland airport is governed by the Goods Imported (Conditions of Transhipment) Regulations, 1995. The airlines bringing the import cargo, files an application for transhipment permit along-with copies of airway bills to Customs. The Customs, after scrutiny of details furnished in the application, issues transhipment permit. After issuance of transhipment permit, goods are allowed to be stuffed in closed trucks and taken to transhipment warehouse of the domestic carrier under the Customs preventive escort. (b) On receipt of the goods at the warehouse of domestic carrier, the Customs Officer posted in the warehouse has to acknowledge receipt of the goods and make suitable endorsement on the copies of the transhipment permit accompanying the goods. A copy of transhipment permit is returned to the transhipment warehouse of airlines where from the goods originated. The domestic carrier has to execute a bond with security in terms of the said regulations. On receipt of goods, domestic carrier has to prepare EGMs clearly mentioning transhipment cargo as international car ..... X X X X Extracts X X X X X X X X Extracts X X X X
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