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of <h1>Customs Manual 2025: Streamlined Transshipment Procedures Under Section 54 to Ease Port Congestion and Facilitate Cargo Movement.</h1> The Customs Manual 2025 outlines procedures for the transshipment of cargo to alleviate congestion at major ports and airports by allowing Customs clearance at various locations. Under the Customs Act, 1962, imported goods are subject to duty upon landing, but the Act permits transshipment without immediate duty payment. This process, detailed in Section 54, applies to imported goods listed in the import manifest and allows movement between ports, airports, ICDs, and CFSs domestically or internationally. Export cargo follows a similar procedure, facilitating the movement of Customs-cleared goods from one location to another for final export.
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