TaxTMI 
TaxTMI 
Distinction between ICD, CFS and AFS
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....sing, temporary admissions, re-export etc under customs control and with storage facility for customs bonded or non-bonded cargo. 2.1.2. An ICD is a "self-contained Customs station" like a port or air cargo unit where filing of Customs manifests, Bills of Entries, Shipping Bills and other declarations, assessment and all the activities related to clearance of goods for home use, warehousing, temp....
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....tion, both ICD and CFS are similar, a CFS is only a Customs area notified under section 8 of the Customs Act, 1962, located in the jurisdiction of a Commissioner of Customs exercising control over a specified Customs port, airport, LCS/ICD while an ICD is notified under section 7 of the Customs Act, 1962. A CFS cannot have an independent existence and has to be linked to a Customs station within t....
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....on Service Centers are available for filing documents, amendments etc. However, the assessment of the documents etc. is carried out centrally. 2.2.3. An ICD may also have several CFSs attached to it within the jurisdiction of the Commissioner of Customs just as in the case of a port. 2.3. Air Freight Station (AFS) 2.3.1. An off-airport common user facility equipped with fixed installations of m....
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....ment. Likewise, some stacking areas are earmarked for keeping special containers such as refrigerated, hazardous, overweight/over- length etc. 2.4.3. Warehouse: Public warehouse appointed under section 57 or private warehouse licensed under section 58 is a covered space/shed where export cargo is received and import cargo stored/delivered; containers are stuffed/stripped or reworked; LCL exports ....