TaxTMI 
TaxTMI 
Standard Operating Procedure for International Transshipment involving reworking/re-containerisation of FCL and LCL cargo at Mundra Port
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....1962 ("the Act"), including Sections 54, 143AA and 48 thereof; (vi) the Goods Imported (Conditions of Transshipment) Regulations, 1995, as amended by the Goods Imported (Conditions of Transshipment) Regulations, 2025; (vii) the Sea Cargo Manifest and Transshipment Regulations, 2018 (SCMTR); and (viii) the Handling of Cargo in Customs Areas Regulations, 2009 (HCCAR). 2. In view of disruption in maritime routes caused by the closure of the Strait of Hormuz, the Board has, vide Circular No. 15/2026-Customs dated 27.03.2026, issued under Section 143AA of the Act, clarified that International Transshipment of both FCL and LCL cargo shall be permitted from all seaports and international airports, including cases involving movement through multiple Customs stations, subject to compliance with the Act and the rules and regulations made thereunder. 3. The Board has further directed that each Customs Zone shall designate a Nodal Officer not below the rank of Additional Commissioner or Joint Commissioner; and that permissions for International Transshipment shall be granted on priority by the jurisdictional Assistant/Deputy Commissioner. 4. The relaxations under Circular No. 15/2026-....
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.... 7.7 "Custodian" means the custodian of the Approved Premises, being the Port/EXIM Yard operator or CFS operator, as the case may be. 7.8 "Nodal Officer" means the officer designated under para 9 of this Public Notice. 7.9 "Proper Officer" means, for the purpose of granting permissions under this Public Notice, the jurisdictional Assistant Commissioner or Deputy Commissioner of Customs. II. NODAL OFFICER 8. For expeditious processing and supervision of requests under this Public Notice, a Nodal Officer (not below the rank of Additional Commissioner or Joint Commissioner of Customs) shall be designated: Name: Dr. Rajesh Kumar Nagora Designation: Additional Commissioner Email: [email protected] [email protected] for submission of documents and requests for correspondence 9. All applications for reworking/re-containerisation under this Public Notice shall be submitted to the Docks/Preventive Section, marked to the Nodal Officer. Permissions shall be granted by the jurisdictional Assistant/Deputy Commissioner on priority. III. APPROVAL OF PREMISES FOR REWORKING 10. Reworking of transshipment cargo shall be permitted only at premise....
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.... with law and with the written permission of the proper officer. 15. Reworking shall not be permitted in respect of: (a) goods the transshipment of which is prohibited under Section 11 of the Act; (b) arms, ammunition, explosives or cargo posing a threat to national security; or (c) goods not manifested for transshipment, unless otherwise specifically permitted by the proper officer. 16. Transshipment cargo shall be re-exported within thirty (30) days of Entry Inward of the importing vessel, in terms of Section 48 of the Act. Where this is not feasible for reasons beyond the applicant's control, extension may be sought from the proper officer with stated reasons. 17. No transshipment permit fee shall be charged. In terms of the Goods Imported (Conditions of Transshipment) Regulations, 2025, no fee is payable in respect of transshipment applications at any Customs station. 18. The Custodian of each Approved Premises shall maintain separately earmarked, secured and CCTV-covered areas for: (a) containers/cargo received and awaiting de- stuffing; (b) cargo under de-stuffing/examination; (c) cargo under reworking/segregation; (d) cargo re-stuffed and awaiting onward load....
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....certificate of availability of segregated space, infrastructure, handling equipment or CCTV coverage. It shall, however, confirm in the covering request letter the approved area is available and accessible for the proposed reworking. The Custodian shall separately maintain and make available on demand all records of upkeep and maintenance of the Approved Premises. 24. Nothing in para 23 shall preclude the proper officer from calling for a fresh infrastructure inspection or certificate in cases where there is reason to believe that the approved premises or infrastructure has changed or is inadequate. VII. CATEGORIES OF REWORKING 25. Requests under this Public Notice shall fall in one of the following two categories. The applicant shall clearly indicate the applicable category: 25.1 Category A - Reworking at Approved Port Area Premises (Port/EXIM Yard). 25.2 Category B - Reworking at Approved CFS Premises, involving movement of containers/cargo from Approved Port Area Premises to Approved CFS Premises and back. VIII. PROCEDURE - CATEGORY A: REWORKING AT APPROVED PORT AREA PREMISES 26. Where reworking is proposed at Approved Port Area Premises: ....
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..../tally in the format at Annexure-C shall be prepared; 30.4 re-stuffing shall be done within the approved secure area; 30.5 fresh container number and new seal number shall be recorded; and 30.6 cargo/container shall, on completion of reworking, move back to Approved Port Area Premises under Customs control for onward shipment. 31. No cargo shall remain at Approved CFS Premises beyond the period permitted by the proper officer. X. SPECIAL PROCEDURE - FCL RE-CONTAINERISATION 32. FCL cargo ordinarily moves as intact transshipment cargo. Re-containerisation of FCL cargo is, however, permitted on a case-to-case basis in view of the present maritime disruption and trade exigency. 33. Re-containerisation of FCL cargo may ordinarily be considered in the following circumstances: (a) vessel/route/shipping line change; (b) closure or disruption of maritime route; (c) container damage or unseaworthiness; (d) seal tampering; (e) safety or stowage concerns; (f) operational inability to ship in the original container; or (g) any other reason accepted by the proper officer. 34 The following safeguards shall apply in all cases of FCL re-containerisation: ....
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....annexure; 39.4 vehicle number, driver name and contact details; 39.5 seal memo/sealing certificate; 39.6 movement bond/transit undertaking; 39.7 escort order, where ordered by the proper officer; and 39.8 gate-out and gate-in acknowledgement at origin and destination. 39. Any delay, diversion, accident, tampering, pilferage or irregularity during movement shall be reported immediately in writing to the proper officer and the Nodal Officer. XIII. BONDS, SECURITY AND UNDERTAKINGS 40. The Shipping Line/Shipping Agent/NVOCC/carrier seeking permission under this Public Notice shall execute such bond, as may be required by the proper officer. The bond/security shall be indemnify the Customs Department against all loses, damage, costs, or liabilities, directly or indirectly, including damage to cargo, and shall secure: 40.1 safe transit and custody of the goods at all times; 40.2 non-diversion of the goods into the Domestic Tariff Area; 40.3 due accounting of all cargo; 40.4 completion of reworking/re-containerisation as permitted; 40.5 furnishing of proof of onward shipment and filing of Ex....
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....a reconciliation statement linking original and new container details. 49. The proper officer shall verify the submission and process bond discharge subject to satisfactory reconciliation. XVII. RESIDUAL PROVISIONS 50. This Public Notice shall be read harmoniously with the Customs Act, 1962, the Goods Imported (Conditions of Transshipment) Regulations, 1995/2025, SCMTR 2018, HCCAR 2009, Circular No. 15/2026-Customs, Circular No. 12/2026-Customs, Circular No. 14/2007-Customs and all other statutory provisions and Board instructions in force from time to time. In the event of any inconsistency, the Act, rules, regulations and Board instructions shall prevail. 51. The Commissioner/proper officer may, for reasons recorded in writing, impose additional safeguards or allow procedural relaxation in exceptional cases, so as to facilitate legitimate trade while maintaining adequate Customs control. 52. This Public Notice shall stand automatically amended or superseded upon any extension, modification or withdrawal of the enabling Board circulars. 53. Difficulties in implementation may be brought to the notice of the Nodal Officer or the Additional Commissioner in charge. ....
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....___________________ DECLARATION I / We undertake that: (i) the cargo shall remain under Customs control and shall not be diverted or removed except as permitted; (ii) the cargo shall be fully accounted for until proof of onward shipment/re-export is accepted by Customs; (iii) I/We accept liability for any discrepancy, loss, tampering or breach of conditions; (iv) proof of onward shipment and a complete reconciliation statement shall be submitted to Customs within the permitted time; and (v) I/We am/are aware that breach of these conditions may result in forfeiture of bond/security and imposition of duty, penalty and fine under the Customs Act, 1962. Signature: _______________________ Name: _______________________ Date:_______________ ANNEXURE - B DOCUMENT CHECKLIST A. Documents from Shipping Line / Agent / NVOCC 1. Application in Annexure-A format 2. Manifest / IGM extract 3. Master Bill of Lading 4. House Bill(s) of Lading, if applicable 5. Packing list / cargo summary / container load plan 6. Container number, size, type, weight details 7. Seal number and seal status 8. Reasoned request lett....
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....e above cargo was de-stuffed / reworked / re-stuffed at the Approved Premises under Customs supervision and is found accounted for as recorded above. Shipping Line / Agent / NVOCC Representative _____ Signature: ___________ Name: ___________ Date: _______ Custodian Representative __________________Signature: ___________ Name: ___________ Date: _______ Supervising Customs Officer _________________ Signature: ___________ Name: ___________ Date: _______ ANNEXURE - D MOVEMENT CHALLAN / INTER-FACILITY TRANSFER NOTE (Approved Port Area Premises ↔ Approved CFS Premises) 1. Permission Order No. and Date: ________________________________________ 2. From (name of premises): ________________________________________ 3. To (name of premises): ________________________________________ 4. Container No.(s): ____________________________ 5. Seal No.(s) at Dispatch: ____________________________ 6. Cargo Description: ________________________________________ 7. Vehicle No.: ____________________________ 8. Driver Name and Mobile No.: ____________________________ 9. Gate-Out Date and Time (Origin): ____________________________ 10. Gate-In Date and Time ....
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.... Details of Cargo / Container: Container No.(s): ____________________________ Seal No.(s): ____________________________ Description of Goods: ____________________________ Destination Port: ____________________________ MBL No. / HBL No.(s): ________________________________________ For and on behalf of: __________________________________ Name: ___________ Designation: ___________ Signature: ___________________ Date: ___________________ Place: ___________________ Witnesses: 1. _____________________________________________ 2. _____________________________________________ ANNEXURE - F DAILY STOCK / POSITION REPORT - TRANSSHIPMENT REWORKING CARGO Date: _______________ Name of Approved Premises: _______________________________________________ Sr. No. Container No. FCL/LCL Original Seal No. Status Location (Lot/Bay) Date of Receipt Date of Dispatch Remarks &....