Transshipment permits enable duty deferred movement of imports under bond, sealed carriage, and landing certificate reconciliation. Transshipment permits allow imported goods to be moved without payment of duty from the port/airport of landing to another domestic or foreign destination under a bond and, where required, a bank guarantee; bonds (including running mother bonds) secure duty liability until discharge on production of landing certificates from destination Customs. Carriers and custodians must ensure sealing, escorted movement, record keeping and reconciliation; EDI automation (SMTP/ICES) is used for message exchange and automatic bond re crediting when operational. Exemptions and procedural safeguards are prescribed for high volume carriers, custodians, air and LCL transshipment, SEZ transfers, bonded trucking and cross border LCS routes.