Transshipment means shifting of goods from a vessel or an aircraft to anchor vessel, aircraft or a conveyance for ultimate destination to a foreign port or a Customs Port or an airport other than the port of landing. In such cases duty of Customs is not leviable. In cases of Transshipment, a Transshipment permit is to be prepared. This permit is submitted in triplicate, I.e. Original, Duplicate and Port Copy, to the import department. While presenting the set, the duplicate copy bearing a court fee stamp of Rs. 0.20p. With declaration, will be at the top, followed by original and the Port Copy. It is accompanied by Bill of lading, invoices and the application for Transshipment. On receipt of the same by the department it will be stamped and checked and entered in the manifest. It will then be forwarded to the appraising group for ascertaining/determining the value required for execution of a “Transit Bond”. Normally the value is determined at 300% of CIF value. After this, with the transit bond for the value as given by the appraising department, the Transshipment permit will be presented to the import department again. The same will be numbered by the import department on acceptance by A.C. Imports and payment of TP fees is to be made. Import department will return the original and give order to the dock staff to check the marks and nos. and affix Customs seals on the duplicate and return the duplicate and Port Trust copies. The T.P. is then presented at the docks. The packages are examined and then sealed, under preventive supervision. For Transshipment by sea, a boat note is prepared and the same is signed by the section Preventive Officer. On the strength of the completed T.P. boat and seals, the package is moved from the landing shed to the export shed under preventive escort. The T.P. is entered in the shed export register and the same is handed over to the Cargo supervisor of the vessels agents. The goods are then loaded and separate sheet of export manifest is prepared and submitted to customs by master of vessel or his agent. The transit bond stands void and is canceled when a certified from the destination i.e. Customs Port, is produced evidencing receipt of the goods covered by T.P. When Transshipment is to be made by Road, either individual packages are sealed or the carrying vehicle is sealed with Customs seal and consigned to the respective Asst. Commissioners. When the goods are transited from one Port to another, the owner of the carrier too has to executive a bond for the safe delivery of goods as per “Imported Goods (Condition of Transshipment) Regulation, 1984”. Similarly when the goods are transited by Rail the railway authorities or the importer or carrier or their agents have to executive the bond with bank surety. When transited by Air, the carrier or Importer or their agent has to execute the bond with bank surety. The most important factor of transit/ Transshipment is that the goods must have been entered in the import manifest as such, or by general notification their transit is permitted by government as in the case of baggage, and that all transit or Transshipment would be supported by bond with Bank surety.

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