https://www.taxtmi.com/circulars?id=62934 The IGM's SMTP portion will be treated as a transhipment request for Middle Line Operators (MLOs) provided MLOs register once with Customs, specify a different Port of Destination from Port of Discharge, accept system-calculated bond values based on container size (via ISO codes), pay transhipment fees from an MLO PLA, ensure the transporting agency has a carrier code, and register either their TP/GB bond or authorization to use a carrier's bond for auto-debiting. en-us Mon, 10 Apr 2006 00:00:00 +0530 Wed, 11 Feb 2026 15:58:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=62934 The IGM's SMTP portion will be treated as a transhipment request for Middle Line Operators (MLOs) provided MLOs register once with Customs, specify a different Port of Destination from Port of Discharge, accept system-calculated bond values based on container size (via ISO codes), pay transhipment fees from an MLO PLA, ensure the transporting agency has a carrier code, and register either their TP/GB bond or authorization to use a carrier's bond for auto-debiting. Circulars Customs Mon, 10 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/circulars?id=62934