TaxTMI 
TaxTMI 
Customs —Transhipment or Gift shipments intended (o be cleared under CBE- XII - Procedure
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....Transhipment or Gift shipments intended (o be cleared under CBE- XII - Procedure reg. Attention of all the authorized couriers operating with Express Industry Council of India, New Courier Terminal, I.G.I Air POTL New Delhi , Airlines and other concerned, is invited to the Public Notice No. 01/2019 dated 07.05.19 , as amended, issued by this office, wherein, it is prescribed that CBE-XII gift sh....
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....ier for compliance of law and procedure relating to transhipment. The amount of bond shall be equivalent to the monthly average value of gift shipment taken on 'the basis of gift shipments imported by the authorised courier in the last three months, In case where no gift shipment have earlier been imported, the bond value shall be equal to the value of gift shipments intended to be imported in....
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....repared destination-wise. Such transhipment should be approved by the proper officer for the purpose of record. 3.5 These transhipment goods shall be subjected to x-ray screening by an authorized representative of Custodian. 3.6 The receiving Airlines should prepare its cargo manifest. The value of transhipped cargo should be debited from the Transhipment Bond. 3.7 Customs al destination a....
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....rs in respect of transhipment of goods and shall submit them for inspection as and when directed by the proper officer. 3.11 It shall be ensured that Import General manifest (containing the details of import goods so carried) duly attested and sealed by the Customs shall be carried by the pilots of the flights carrying the said goods and handed over to the proper Customs authorities at the Cust....