https://www.taxtmi.com/circulars?id=59398 Facility for export transshipment from ACC Pune requires filing the Shipping Bill and obtaining Let Export Order at origin; carrier/transhipper must secure an approved Transshipment Permit and register a Continuity Transit Bond/BG in ICES 1.5, which is debited on approval and re credited after proof of onward export. Physical custody at gateway requires a double locked custodian warehouse, Customs verification of packages against TP/AWB/SB, loading under Customs supervision, and electronic messaging between origin and gateway for permit, SB and EGM processing; ETP approval also triggers IGST refund processing. en-us Tue, 23 Jan 2018 00:00:00 +0530 Wed, 11 Feb 2026 15:58:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=59398 Facility for export transshipment from ACC Pune requires filing the Shipping Bill and obtaining Let Export Order at origin; carrier/transhipper must secure an approved Transshipment Permit and register a Continuity Transit Bond/BG in ICES 1.5, which is debited on approval and re credited after proof of onward export. Physical custody at gateway requires a double locked custodian warehouse, Customs verification of packages against TP/AWB/SB, loading under Customs supervision, and electronic messaging between origin and gateway for permit, SB and EGM processing; ETP approval also triggers IGST refund processing. Circulars Customs Tue, 23 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=59398