TaxTMI 
TaxTMI 
Consolidation of Cargo
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....nce of cargo are completed by the importers at ICD/CFS. 1.2 Export containers sealed at the ICD/CFS were earlier not allowed to be re-opened for consolidation at the gateway port, which led to shifting this activity to international hub ports e.g. Dubai, Singapore and Colombo. Similarly, import containers with LCL cargoes used to be brought to hub ports, where shipping lines used to consolidate the cargo and stuff in containers destination wise. There was thus a demand from exporters, importers,shipping lines, agents and consolidators to allow the re-working of containers at the gateway ports to avoid the extra expenditure incurred for undertaking the same job at the foreign hub ports. 1.3 The facility of re-working containers is now allo....
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....ls of the new container. The shipping line has to then file sub-IGMs for all LCL (Import) cargo IGM-wise; (iv) After acceptance of sub-IGM by Customs, the LCL cargo ICD/CFS-wise is allowed to be re-stuffed in empty containers. The containers so re-stuffed are sealed by the custodian as per the procedure. The details of the new bottle seal should be indicated in the sub-IGM; (v) For transshipment of re-stuffed LCL cargo in new containers to different ICDs/ CFSs, the concerned shipping line is to follow the procedure laid down in the Goods Imported (Conditions of Transshipment) Regulations, 1995; and (vi) After completion of Customs formalities and clearance of LCL cargo at the respective ICDs/CFSs, a copy of the sub-IGM is to be sent b....
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....go cleared for export at the gateway port or CFSs near the gateway port and re-stuff the cargo in containers destination-wise in presence of Customs; (v) The custodians of the gateway port or CFS near gateway port have to maintain a tally sheet container-wise indicating details of the export consignments, the previous container number, Shipping Bill number, AR-4 number and the details of new containers in which goods are re-stuffed; (vi) The container number in which such cargoes are stuffed is to be indicated by the Customs Officer on both the transference copies of Shipping Bill and AR-4. One copy of Shipping Bill is retained by the Customs at the gateway port and other copy of Shipping Bill is returned to the originating ICD/CFS; (....
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....fied Custom Houses. Currently, this facility is provided at Chennai, Cochin, Nhava Sheva, and Tuticorin. 4.2 The following procedure is prescribed on arrival of the international transshipment (ITP) containers: (i) The application for international transshipment of FCL cargo can be made by master of the vessel or his authorized agent, Non-Vessel Operating Common Carrier (NVOCC) or any other person duly authorized in this behalf by the foreign supplier; (ii) No goods for international transshipment should be unloaded from the vessel until the permission for the same has been given by the Assistant/Deputy Commissioner of Customs authorized in this behalf by the Commissioner of Customs, on the basis of manifested details in IGM; (iii) T....
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....ent and same should be recorded. Such containers will be examined 100% by the Customs Officers and findings recorded thereof and put up to the Assistant/Deputy Commissioner in charge for further action. (vi) LCL cargo meant for a foreign port outside India would be de-stuffed in the presence of Customs Officer and stored in a secured area as provided by custodian. LCL cargo may contain consignments meant for transshipment to any port outside India as well as consignments for home consumption or transshipment to ICDs. This would necessitate segregation of the two types of cargo at the time of de- stuffing and moving them to respective storage areas under Customs escort. Till such time, sufficient precaution should be taken to avoid duplica....
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....the FTP may be permitted for transshipment to destination abroad. Further, transshipment shall not be allowed to any port / destination, in respect of which any order or prohibition is in force for the time being. Commissioners may also prescribe any additional safeguard for securing safe transshipment. The provisions of Section 48 relating to the procedure in case of goods not transshipped within 30 days after unloading shall apply to the goods meant for transshipment as these are also 'imported' goods. (xi) For international transshipment of LCL containers, the Commissioners should adopt consultative approach with the stakeholders/operators to identify suitable premises. Following factors may be considered by the Commissioner in this re....