https://www.taxtmi.com/manuals?id=7138 The Commissioner of Customs must appoint a custodian to take charge of imported goods in Customs areas, arrange proper storage and safety, and allow delivery only after importers complete Customs formalities and pay duties; no goods may be cleared without Customs permission. Custodians recognised under other laws perform equivalent obligations. Custodians bear duty liability if goods are pilfered while in custody. Containerisation, ICDs and private cargo handling at airports have expanded custodial roles, and the Handling of Cargo in Customs Areas Regulations, 2009 provides operational guidance for custodians and Customs Cargo Service Providers. en-us Wed, 19 Feb 2025 17:36:44 +0530 Wed, 19 Feb 2025 17:36:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=7138 The Commissioner of Customs must appoint a custodian to take charge of imported goods in Customs areas, arrange proper storage and safety, and allow delivery only after importers complete Customs formalities and pay duties; no goods may be cleared without Customs permission. Custodians recognised under other laws perform equivalent obligations. Custodians bear duty liability if goods are pilfered while in custody. Containerisation, ICDs and private cargo handling at airports have expanded custodial roles, and the Handling of Cargo in Customs Areas Regulations, 2009 provides operational guidance for custodians and Customs Cargo Service Providers. Manuals Customs Wed, 19 Feb 2025 17:36:44 +0530 https://www.taxtmi.com/manuals?id=7138