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<h1>Guidance on Transshipment Procedures Without Inter-State Transport Permit: Follow Circular No. 257/91/96-CX Para 3.1 or 3.2.</h1> Clarification is provided regarding the procedure for transshipment of goods when an Inter-State Transport Permit is unavailable. If the entire quantity is transshipped from one vehicle to another, the procedure in Para 3.1 of Circular No. 257/91/96-CX should be followed. If the quantity needs to be split for loading into multiple vehicles, the procedure in Para 3.2 should be adhered to. This guidance addresses the handling of goods during transportation when permit issues arise.