Transhipment of cargo enables duty free movement between ports subject to permits, bonds, seals and landing certificate reconciliation. Transhipment permits, execution of bonds (often secured by bank guarantees), sealing with one time bottle seals, Customs supervision during carriage by vessel, rail, road or air, and submission of landing certificates at destination enable movement of imported or export cargo between ports/airports/ICD/CFSs or abroad without payment of duty; bonds discharge on presentation of destination landing certificates and custodians/carriers face forfeiture or other action if proof of arrival or endorsed manifests are not produced within prescribed timeframes.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Transhipment of cargo enables duty free movement between ports subject to permits, bonds, seals and landing certificate reconciliation.
Transhipment permits, execution of bonds (often secured by bank guarantees), sealing with one time bottle seals, Customs supervision during carriage by vessel, rail, road or air, and submission of landing certificates at destination enable movement of imported or export cargo between ports/airports/ICD/CFSs or abroad without payment of duty; bonds discharge on presentation of destination landing certificates and custodians/carriers face forfeiture or other action if proof of arrival or endorsed manifests are not produced within prescribed timeframes.
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