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    <title>Transhipment of imported goods or export goods between a port/ICD and Inland Container Depot (ICD)/Container Freight Station (CFS) /Special Economic Zone (SEZ)</title>
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    <description>An authorised carrier must file a departure manifest before departure and an arrival manifest upon arrival. For transhipment between a port/ICD and ICD/CFS/SEZ/Foreign Post Office manifests must be in Form VIII; for transhipment or transit between a port and a Land Customs Station manifests must be in Form VIIIA. The obligation rests on the carrier and prescribes different statutory forms for distinct transhipment/transit routes.</description>
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      <description>An authorised carrier must file a departure manifest before departure and an arrival manifest upon arrival. For transhipment between a port/ICD and ICD/CFS/SEZ/Foreign Post Office manifests must be in Form VIII; for transhipment or transit between a port and a Land Customs Station manifests must be in Form VIIIA. The obligation rests on the carrier and prescribes different statutory forms for distinct transhipment/transit routes.</description>
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