https://www.taxtmi.com/manuals?id=7265 Transshipment requires a Transshipment Permit issued after Customs scrutiny of shipping agent filings; containers are sealed with tamper proof one time bottle seals and carriers must obtain landing certificates at destination. Movement of unpaid imported cargo is secured by bonds backed by bank guarantees, with exemptions for specified carriers and an option for a running "mother bond" or individual bonds. Bond value is determined on a notional average per container; failure to produce landing certificates within the allowed period renders the bond liable for forfeiture. Bond re credit and reconciliation are completed on receipt of landing certificates, with EDI systems to automate this process. en-us Thu, 20 Feb 2025 10:48:30 +0530 Thu, 20 Feb 2025 10:48:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=7265 Transshipment requires a Transshipment Permit issued after Customs scrutiny of shipping agent filings; containers are sealed with tamper proof one time bottle seals and carriers must obtain landing certificates at destination. Movement of unpaid imported cargo is secured by bonds backed by bank guarantees, with exemptions for specified carriers and an option for a running "mother bond" or individual bonds. Bond value is determined on a notional average per container; failure to produce landing certificates within the allowed period renders the bond liable for forfeiture. Bond re credit and reconciliation are completed on receipt of landing certificates, with EDI systems to automate this process. Manuals Customs Thu, 20 Feb 2025 10:48:30 +0530 https://www.taxtmi.com/manuals?id=7265