https://www.taxtmi.com/circulars?id=67043 Procedure requires sealed FCLs to be transferred to SEZ on the basis of the registered or assessed Bill of Entry after seal verification without customs escort, while other cargo may move under escort or transshipment at the SEZ importer's option; no separate transshipment bond or documents are required and transshipment permission is stamped on the fifth copy of the Bill of Entry. Sealing rules mandate durable bags or serially numbered one-time-lock customs bottle seals provided at declarant/transporter cost, with the OTL number, date/time and truck number endorsed on the Bill of Entry and discrepancies reported to the transshipment section. en-us Sun, 12 Feb 2023 00:00:00 +0530 Fri, 22 Dec 2023 15:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=67043 Procedure requires sealed FCLs to be transferred to SEZ on the basis of the registered or assessed Bill of Entry after seal verification without customs escort, while other cargo may move under escort or transshipment at the SEZ importer's option; no separate transshipment bond or documents are required and transshipment permission is stamped on the fifth copy of the Bill of Entry. Sealing rules mandate durable bags or serially numbered one-time-lock customs bottle seals provided at declarant/transporter cost, with the OTL number, date/time and truck number endorsed on the Bill of Entry and discrepancies reported to the transshipment section. Circulars Customs Sun, 12 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/circulars?id=67043