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of <h1>Customs Manual 2025: Transshipment Procedures for Imported Cargo via Bonded Trucks Under Section 45(1) of Customs Act.</h1> The Customs Manual 2025 outlines the procedure for transshipment of imported cargo using bonded trucking facilities. Under Section 45(1) of the Customs Act, 1962, the Commissioner of Customs appoints custodians for cargo transshipment between airports, air cargo complexes (ACCs), container freight stations (CFSs), and inland container depots (ICDs). The process involves manifesting cargo, executing a running bond with a bank guarantee, and securing trucks with Customs Bottle Seals. Custodians are responsible for cargo safety and must submit transshipment applications and evidence of cargo handling. The procedure applies to both containerized and trucked cargo, including unaccompanied baggage.
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