TaxTMI 
TaxTMI 
Transhipment of international/domestic cargo in containers to Indian ports from foreign ports and vice versa through Chennai
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....an) have informed that a direct main line vessel from the USA will be making a weekly call to the Chennai port. Accordingly, they have requested for the customs procedure to be put in place to handle the two-way transhipment of containers, to Indian ports from foreign ports and vice versa through Chennai. The said request was examined in accordance with the provisions of the Section 54 of the Customs Act, 1962, Goods Imported (Conditions of Transhipment) Regulations, 1995, and the Board's circular 14/2007-Customs, dated 16-03-2007 on LCL international transhipment and the following procedure is prescribed: II. This Public Notice has four parts: (a) Role and responsibilities of the custodian, in the transhipment process; ....
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....e pilfered goods. (d) The custodian shall maintain a vessel wise record of all the import and export transhipment containers and submit a monthly summary to the Assistant / Deputy Commissioner of Customs (Preventive). IV Role and responsibilities of the steamer agent, in the transhipment process: (a) The steamer agents shall ensure that the containers transhipped both ways, by the mainline/feeder vessels, are sealed with one time bottle seal at the ports of loading/origin. (b) The steamer agent shall file an Import General Manifest (IGM) under Sec.30 of the Customs Act, 1962(in the usual manner), and in addition, shall submit separate annexures to the IGM for each of the coastal ports/foreign ports. Such transh....
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.... dated 16-03-1994. (f) The steamer agent shall be responsible for obtaining and producing an acknowledgment from the destination ports, for the receipt of the transhipped containers. V Procedures to be observed in the case of import cargo with Chennai as the point of disaggregation of the imported cargo: (a) On arrival of the direct main line vessel from abroad, the steamer agent shall file an Import General Manifest (IGM) with the prescribed annexures, indicating the final destination of all the transhipment containers, port-wise, to the Customs wing assigned with this task (ITP Cell). Relevant particulars like container numbers, whether empty or laden, nature of cargo, load port one time bottle seal numbers, etc., sha....
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....pment containers on the various vessels an route to the ports of final destination, only after the transhipment permission is granted, by the officer of the ITP Cell. (g) Three copies of the ITSA (two, in sealed cover), bearing the permission, will be returned to the steamer agent. It will be the responsibility of the steamer agent to obtain an acknowledgement of receipt (for the transhipped containers), on the face of the copy of the ITSA, from the customs, at the destination port. All such copies of ITSA, bearing acknowledgement of the customs at the ports of destination, should be submitted to the ITP Cell, at Chennai, on a fortnightly basis. (g) In respect of import transhipment containers destined for foreign ports, t....
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....100% examination of the container before it is resealed. At the time of loading of the export transhipment containers on board the main line vessel destined abroad, the Customs officer of the ITP Cell may examine the load port one-time bottle seal. (d) The steamer agent and the custodian shall ensure that the export transhipment containers are transhipped expeditiously. If the same are not transhipped within thirty days of unloading, the provisions of Section 48, relating to the procedure in case of goods not transhipped within thirty days after unloading shall apply to the containers/cargo meant for transhipment. (e) After the sailing of the main line vessel, the steamer agent shall submit a copy of the EGM of the mainlin....