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of <h1>Kolkata Customs Sets Guidelines for Air Cargo Transshipment; Appointment, Bond, and Penalties Detailed Under Customs Act, 1962.</h1> The circular issued by the Principal Commissioner of Customs at the Air Cargo Complex, Kolkata, outlines the procedures for transshipment of export cargo by air from Kolkata to other air cargo complexes. Airlines or approved agents can apply for appointment as Transshipment (TP) Custodians, valid for one year and renewable every three years. The process follows the Customs Act, 1962, and requires TP custodians to execute a bond and bank guarantee. The document details procedures for different transshipment modes, including domestic, international, and inter-airport exports. It emphasizes customs supervision, cargo manifest verification, and outlines penalties for non-compliance with unloading requirements.
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