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of <h1>Customs Manual 2023 Streamlines Cargo Transshipment; Section 54 Allows Duty-Free Movement for Efficient Clearance</h1> The Customs Manual 2023 outlines procedures for the transshipment of cargo to facilitate efficient customs clearance and reduce congestion at gateway ports and airports. It allows importers and exporters to clear goods at their doorstep by moving cargo between ports, airports, Inland Container Depots (ICD), and Container Freight Stations (CFS) without immediate duty payment. Section 54 of the Customs Act, 1962, permits transshipment of imported cargo to other locations if specified in the import manifest. Similar procedures apply to export cargo, enabling movement of customs-cleared goods to gateway ports or airports for export.
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