TaxTMI 
TaxTMI 
Designation of customs clearance facilities as ICDs or CFSs - Clarification - reg.
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.... the Customs Act, 1962, and the rules and regulations made thereunder. Certain field formations have also sought clarification in a few such cases. 2.1. While guidelines broadly specifying the distinction between ICDs and CFSs have been included in the Customs Manual issued by the Board in September, 2001, the legal provisions are indicated below to further clarify the matter. 2.2. Under Section 7 of the Customs Act, 1962 (hereinafter referred to as the said Act), Board may appoint the ports, airports or the Land Customs Stations (LCS) as 'customs ports or customs airports or land customs stations', respectively, for the purpose of unloading of imported goods and loading of export goods or any class of such goods. 2.3 Section 8 of the ....
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....hanges have been made in section 2(12) and 7(aa) of the said Act, specifically incorporating the term 'Inland Container Depot' on par with other customs port / airport / Land Customs Station, etc. Accordingly, ICD is a place that acts as a 'self contained customs station' like a port or air cargo unit where filing of customs manifests, bills of entry, shipping bills and other declarations, assessment and all the activities related to clearance of goods for home use, warehousing, temporary admissions, re-export, temporary storage for onward transit and outright export, transhipment, etc., take place. 4. From the analysis of the aforesaid legal provisions it follows that a port, an airport, a Land Custom Station or an Inland Container Depot....
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....result of examination, etc. In some CFSs, extension of service centers have also been made available for filing documents, amendments etc. However, the assessment of the documents etc. is carried out centrally. An ICD on the other hand would have an automated system of its own with a separate station code [such as INTKD 6, INSNF6 etc.] being allotted by the Directorate General of Systems and with the inbuilt capacity not only to enter examination reports but also to enable assessment of documents, processing of manifest, amendments, etc. 5. It may also be observed that movement of goods in containers from port /airport / LCS to hinterland ICD was initially carried through railways. Hence, earlier only such of the interior places which were....
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....ated 7.12.2001. 6.2. Goods intended for transhipment from the customs station of first arrival shall be allowed to be unloaded / loaded in a customs area, approved by the jurisdictional Commissioner of Customs, within the same customs station. Movement of goods directly from a customs station to a CFS of another customs station shall not be permitted, since manifest is required to be filed only at a customs station. In exceptional cases, such as strike or disruption in the activity resulting in congestion at some ports, the direct movement of goods to a CFS of another customs station can be permitted only with approval of the Board, after due waiver of Sub-Manifest Trans-shipment Procedure (SMTP). 7. A standalone customs clearance facilit....