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            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.

            <h1>ICD/CFS classification governs whether a facility functions as an independent Customs station or as an extension with limited processing.</h1> The framework distinguishes an ICD as an independent Customs station with full document filing, assessment and automated EDI capabilities, and a CFS as a dependent Customs area performing primarily physical handling and examination while filing and assessment remain with the parent Customs office. Movement to an ICD is treated as transshipment between Customs stations governed by transshipment rules; movement to a CFS is local within the same station under local procedures and bonds. Approval requires IMC consideration, infrastructure, security standards, and bank backed bonds, with staffing provided on a cost recovery basis.

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