Transhipment procedure enables full-aircraft import cargo movement to AFS subject to bonds, seals, IGM and timing rules. Transhipment from Chennai Airport/ACC to CWC AFS-Virugambakkam is governed by Chapter VIII of the Customs Act and the Transhipment Regulations; only full-aircraft loads may be transhipped except specified exceptions. Airlines retain responsibility for cargo until formal handover, must file complete IGM declaring transhipment, execute bonds and bank guarantees, and meet strict timing and sealing requirements. Customs will inspect, seal bonded trucks, endorse movement applications, supervise unloading/segregation at AFS, oversee Bill of Entry processing and grant out-of-customs-charge before release; custodians must maintain registers and manage disposal of uncleared goods via statutory e-auction procedures.