Transhipment manifest requirements prescribe separate filing forms for cargo movements involving inland facilities, Foreign Post Offices and Land Customs Stations. Authorised carriers must file a departure manifest before a train or truck departs and an arrival manifest upon its arrival. Form VIII governs transhipment of imported or export goods between a port or ICD and an ICD, CFS, SEZ or Foreign Post Office, including reverse movement. Form VIIIA governs transhipment or transit of imported goods between a port and a Land Customs Station and vice versa.