https://www.taxtmi.com/manuals?id=1483 Transshipment under the Customs Act permits movement of imported goods from the port of landing to other domestic or foreign ports without payment of duty, subject to a Transshipment Permit and bonds often supported by bank guarantees to secure safe arrival. Carriers must present sealed containers, obtain landing certificates for bond discharge, and face forfeiture or action for failure to produce proof. Mode-specific procedures prevail for sea, air and road, with EDI automation (SMTP/ICES), custodial security requirements, exemptions for high-volume operators, and Commissioner discretion to impose safeguards or grant waivers. en-us Thu, 07 Jul 2016 16:22:00 +0530 Wed, 20 Sep 2017 15:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1483 Transshipment under the Customs Act permits movement of imported goods from the port of landing to other domestic or foreign ports without payment of duty, subject to a Transshipment Permit and bonds often supported by bank guarantees to secure safe arrival. Carriers must present sealed containers, obtain landing certificates for bond discharge, and face forfeiture or action for failure to produce proof. Mode-specific procedures prevail for sea, air and road, with EDI automation (SMTP/ICES), custodial security requirements, exemptions for high-volume operators, and Commissioner discretion to impose safeguards or grant waivers. Manuals Customs Thu, 07 Jul 2016 16:22:00 +0530 https://www.taxtmi.com/manuals?id=1483