Continuity bond for transhipment requires an authorised carrier to secure compliance with conditions governing the movement of manifest-declared goods between specified customs locations. The carrier must safely tranship, produce, and hand over the goods at destination within one month, or account for them to the proper officer's satisfaction, supported by an Arrival Manifest in Form VIII. The carrier must also pay applicable customs duties or the value of goods when demanded. Compliance discharges the bond, while default preserves its enforceability and permits statutory recovery of amounts due.

Transhipment bond requires an authorised carrier to safely and completely move manifest-covered goods to the designated customs location within one month, produce and hand them over to the proper officer, or account for them satisfactorily. The carrier must file an Arrival Manifest at destination confirming receipt or accounting of all goods and, on demand, pay applicable customs duties or the value of goods as applicable. Non-compliance keeps the bond enforceable and permits recovery of amounts due through the customs recovery mechanism.

Form VIIIA prescribes manifest particulars for transhipment of imported goods between a port and a Land Customs Station in both directions. An authorised carrier must file departure and arrival manifests at the respective originating and receiving locations. The manifests identify the authorised carrier and bond, and record cargo description, container and customs seal details, transport particulars, destination, non-containerised cargo weights, relevant arrival or departure references, and gate-out or gate-in times.

Form VIII under Regulation 7 requires departure and arrival manifests for transhipment of imported and export goods. Manifests must record the authorised carrier and bond, relevant customs station, auto-generated manifest details, container and customs-seal particulars, destination, gate movement time, and train or truck number. Import movements additionally require cargo arrival-manifest details and line number, while export movements require shipping bill particulars. Previous container details are required where LCL cargo is segregated or consolidated.

Form VIIB prescribes departure-manifest particulars for imported transhipment and transit goods, export goods, and coastal goods. It requires vessel and manifest identification, cargo classification, bill-of-lading and arrival-manifest details, party identification, transport arrangements, destination particulars, container and package information, weight, volume, invoice value, shipping-line details and applicable bond information. Export cargo additionally requires shipping-bill, gateway-port and destination-country details, while coastal cargo requires bill of coastal goods and container-seal particulars.

Form VIIA prescribes departure-manifest information for imported goods destined for a foreign port, export goods, and goods remaining on board from previous ports. Reporting includes vessel and voyage details, auto-generated departure manifest particulars, arrival-manifest references, bills of lading, parties' identification details, cargo description and classification, containers, packages, weight, volume, value, currency, and shipping line particulars. Export cargo also requires shipping bill, gateway port, destination port and country details. Separate container reporting covers container, seal, agent, status, weight, ISO code, and arrival-manifest particulars.

Form VIB requires reporting of landed and on-board imported, export and coastal cargo, including home-clearance, transhipment and transit movements. Import entries must identify the vessel and manifests, bills of lading, parties, cargo movement, transport arrangements, goods classification, containers, packages, weights, values and shipping-line details. Export entries require exporter, consignee, bill of lading, goods, shipping bill and destination information. Coastal-cargo entries require party, goods, container, bill and value particulars, with bond details for designated foreign-route transit. Separate container reporting captures manifest, seal, agent, status, weight and ISO-code details.

VIA Customs Form applies to landed cargo for home clearance, domestic or foreign transhipment, and onboard domestic or foreign transit cargo. It requires arrival-manifest, vessel, bill of lading, consignor, consignee, cargo movement, port of entry, destination and transport details. Consignment particulars include goods description, classification codes, containers, packages, weights, volumes, invoice value, currency and shipping-line information. Container reporting includes manifest details, container and seal numbers, agent code, status, weight and ISO code.

Crew's Effects Declaration records the arrival or departure manifest number and date, each crew member's name and rank or rating, and effects that are dutiable, prohibited, restricted, or valued above Rs. 3,000. Such effects include wines, spirits, cigarettes, tobacco and currency. The private property list held by the master and crew at departure from the last port of call must be delivered upon the vessel's arrival.

Delhi GST refund provisions are amended by replacing the opening reference to specified Schedule II services with construction of a complex, building or part thereof intended for sale, where consideration includes land or an undivided share of land. Transactions in which the entire consideration is received after the completion certificate, where required, or after first occupation, whichever is earlier, are excluded. The amendment takes effect from 20 October 2023.

Vessel's stores list requirements require recording the arrival or departure manifest number and date, number of persons on board, period of stay, place of storage, and the name and quantity of articles. Upon arrival, the stores list prepared at departure from the last port of call must also be delivered.

Customs faceless assessment is expedited through increased Risk Management System facilitation, a limit of three assessment queries per Bill of Entry, and specialised Faceless Assessment Groups for specified commodity categories. Uniform system-generated examination orders are introduced, while imports requiring First Check examination are assessed by the Faceless Assessment Group only after upload of the Shed Officer's examination report. Anonymised escalation through ICEGATE enables importers and Customs Brokers to seek expeditious clearance where a Bill of Entry remains delayed beyond one working day.

Customs General Declaration (Form III) requires particulars concerning a ship's arrival, including carrier and ship details, port and expected arrival time, nationality, master, registry certificate, and ship agent. It also captures gross and net tonnage, crew numbers and crew list, and passenger numbers and passenger list.

Form II prescribes information for an Application for Entry Inwards in customs processing, including Custom House, arrival manifest, vessel, voyage, carrier, master, port, prior ports of call, cargo, and lighthouse-dues particulars. Confirmations are required for ship stores, crew, passengers, crew effects, and maritime declarations, along with the terminal operator code.

Customs registration for persons filing Arrival or Departure manifests requires disclosure of the applicant's identity, PAN, contact details and address. Firms and companies must provide relevant particulars of partners or directors. The application must identify authorised manifest-filing personnel, state their educational qualifications, disclose customs-law cases against the applicant, and include a contract, memorandum of understanding or agreement with the foreign authorising agent. A signed declaration confirming the truth of the particulars is required.

Postal Bill of Export-II requires duplicate filing for postal exports with exporter, consignee, parcel, product, invoice, valuation, destination and tracking particulars. It permits declarations for MEIS rewards, zero-rated exports, and GST exemptions, subject to certification that the particulars are true and correct. The form records customs examination and let-export orders, assessable and FOB values, classification, customs duties, GST, cess, and applicable LUT or bond details.

Postal Bill of Export-I (PBE-I) is the duplicate filing format for e-commerce exports through the postal channel. It records exporter, consignee, parcel, product, invoice, valuation, e-commerce payment and tracking particulars, together with applicable customs duty and GST details. The exporter may declare an intention to claim eligible merchandise export incentives, zero-rate exports, or tax exemption. A declaration of correctness is signed by the exporter or authorised agent, and customs examination and let-export endorsement are recorded by the customs officer.

Form II requires registration applicants to provide identity, category, contact and address particulars, including partner or director details for firms and companies. It requires identification and qualifications of persons authorised to file a Declaration of Transhipment, disclosure of Customs Act cases, and enclosure of a contract, memorandum of understanding or agreement with the foreign authorising agent. The application must contain a signed declaration affirming the truth of the furnished particulars.

Transshipment declarations for goods transiting India to Nepal must be filed by the authorised carrier or agent, containing transport, importer, bond and goods particulars. The carrier must undertake that goods will not be diverted or retained in India, bear electronic cargo tracking system costs, and confirm the accuracy of entries. Customs officers verify electronic tracking system sealing at entry and certify at exit, based on the tracking trip report, that cargo arrived without an alert of unauthorised unsealing.

Customs warehousing removal requires recording import, warehousing, goods, destination and dispatch particulars, including applicable Bill of Entry, bond, transport and one-time-lock details. The dispatch warehouse licensee or keeper must sign Part A. On receipt, Part B records the receipt time and verifies matching transport registration details and the integrity of the one-time lock. It must be signed by the receiving warehouse licensee or keeper, or the proper officer at the export customs station.