Customs cargo handling exemptions require written reasons, uncontrollable circumstances, and protection of overall premises safety and security.

The Principal Commissioner or Commissioner of Customs may, for recorded written reasons, exempt a Customs Cargo Service Provider from applicable custody and handling conditions where compliance is prevented by circumstances beyond the provider's control. No exemption may be granted if it is likely to affect the overall safety and security of the premises. Entry of goods into a customs area may also be regulated to ensure efficient handling.

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