Transshipment of cargo: supervised CTM procedure, double lock storage and bond debit/re credit govern air movements and exports. Transshipment of cargo by air requires carriers/console agents to apply via a Cargo Transfer Manifest approved by the Proper Officer, with cargo segregated, escorted by a Preventive Officer, stored under double locking (one key with custodian/airline and one with Customs), and moved under Customs supervision without routine physical examination except on specific intelligence; Transshipment Bonds are debited on shipment and re credited upon destination acknowledgement within prescribed timelines, and exports/transshipments require certified load plans and Export Freight Officer supervision for loading.