Transhipment of export cargo allowed from Kolkata ACC under bonded custodian regime with CTM, security and acknowledgement within ten days. Transhipment by air from Kolkata ACC to other airports is permitted under a procedure requiring appointment of a TP custodian who must execute a running bond and bank guarantee and present a TP application or CTM with specified shipment details. Cargo must be segregated, stored under a double locking arrangement, escorted when moved, and transhipped under Customs supervision. CTM acknowledgements must be returned to re credit the Transhipment Bond within ten days; failure to account for non unloading or shortages attracts penal action and financial demand.