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of <h1>Customs Manual 2023: Air Cargo Transshipment Rules, Security Measures, and Penalties Under Customs Act, 1962</h1> The Customs Manual 2023 outlines procedures for air transshipment of cargo within India and internationally. It covers transshipment between airports for imported, international, and export cargo. Key steps include filing applications, preparing Cargo Transfer Manifests, and ensuring Customs supervision during cargo movement. Double locking arrangements and Preventive Officer escorts are mandated for security. The manual also details procedures for transshipment using bonded trucks and handling at intermediate airports. Airlines with high transshipment volumes are exempt from Bank Guarantees. Non-compliance with unloading requirements can result in penalties under the Customs Act, 1962.
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