https://www.taxtmi.com/circulars?id=1370 Carriers remain subject to the existing bank guarantee requirement for transhipment, except that Central and State Government undertakings are exempt. Custodians of ICDs/CFSs operating as carriers must amend their custodial bank guarantees to cover safety and security of transhipped cargo, inform the jurisdictional Commissioner of Customs, and may tranship against the amended custodial guarantee without providing a separate transhipment guarantee. en-us Fri, 07 Dec 2001 00:00:00 +0530 Mon, 14 Nov 2022 18:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=1370 Carriers remain subject to the existing bank guarantee requirement for transhipment, except that Central and State Government undertakings are exempt. Custodians of ICDs/CFSs operating as carriers must amend their custodial bank guarantees to cover safety and security of transhipped cargo, inform the jurisdictional Commissioner of Customs, and may tranship against the amended custodial guarantee without providing a separate transhipment guarantee. Circulars Customs Fri, 07 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/circulars?id=1370