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          Movement of imported goods from a port direct to CFS of another Customs station

          Transshipment of Cargo

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          Direct movement of imported goods to remote CFS permitted with bond, SMTP documentation and endorsed landing certificates for transit processing. Direct movement of imported goods from a gateway port to a CFS of another Customs station is permitted under prescribed safeguards: the gateway port Customs must transmit a consolidated SMTP-wise list to the receiving station; goods move under a bond with duplicate SMTP carried by the carrier; the CFS custodian prepares daily arrival lists and a Landing Certificate endorsed by Customs; endorsed SMTPs and Landing Certificate are returned to the gateway port for bond recrediting; verification, endorsement and local IGM filing at the ICD/CFS and subsequent Bill of Entry filing and clearance follow as usual.
                            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.

                                  Direct movement of imported goods to remote CFS permitted with bond, SMTP documentation and endorsed landing certificates for transit processing.

                                  Direct movement of imported goods from a gateway port to a CFS of another Customs station is permitted under prescribed safeguards: the gateway port Customs must transmit a consolidated SMTP-wise list to the receiving station; goods move under a bond with duplicate SMTP carried by the carrier; the CFS custodian prepares daily arrival lists and a Landing Certificate endorsed by Customs; endorsed SMTPs and Landing Certificate are returned to the gateway port for bond recrediting; verification, endorsement and local IGM filing at the ICD/CFS and subsequent Bill of Entry filing and clearance follow as usual.





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                                  ActsIncome Tax
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