Ask a Query






Client Login

Welcome GST India Solution

08/2011-Cus, Dated: 28/01/2011
 

Regarding procedure for Transfer/Transshipment of cargo

Circular No.8 / 2011-Customs

F. No.450/129/2009-Cus.IV(Pt.)
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs
 North Block, New Delhi-1.

28th January, 2011.

To
 
All Chief Commissioners of Customs / Customs (Prev.).
All Chief Commissioners of Customs & Central Excise.
All Commissioners of Customs / Customs (Prev.). 
All Commissioners of Customs (Appeals). 
All Commissioners of Customs & Central Excise.
All Commissioners of Customs & Central Excise (Appeals). 
 

Subject:   Procedure regarding Transfer / Transshipment of cargo – regarding.
***

Sir / Madam,
           

            Attention is invited to Board Circular No.6/2007-Customs dated 22.01.2007 which outlines comprehensive procedures and guidelines for transhipment of cargo from one Custom station to other Custom stations.
2.         Representations have been received from trade that procedures regarding international transhipment of cargo arriving from a foreign destination and proceeding to a foreign destination via an airport in India from one flight to another needs to be simplified in order to ensure an efficient Cargo Transfer Facility and to reduce dwell time.
3.         The matter has been examined in the Board.  In order to redress the issue and to simplify the procedure, it has been decided that in case of international transhipped cargo (Foreign to Foreign), for the pre-sorted containers wherein Cargo does not require segregation, ramp to ramp or tail to tail transfer of cargo can be effected, provided the same is carried out under preventive supervision on payment of MOT and Observance of Cargo Transfer Manifest (CTM) procedure. In these cases, transhipment Cargo meant for destination abroad need not be sent to Cargo warehouses.  In the case of containers other than pre – sorted containers, the existing procedure for transhipment of Cargo (Foreign to Foreign) would continue to apply. 
4.         Para 3.3 of the Circular No.6/2007-Customs dated 22.01.2007 stands modified to the above extent.
5.         These instructions may be brought to the notice of all concerned by way of issuance of suitable Public Notice / Standing Order.
6.         Difficulties, if any, in implementation of these instructions may be brought to the notice of the Board, immediately.

Yours faithfully, 

(R. P. Singh)
 Director (Customs)

Latest Articles

<--

WHAT IS GST?

GST i.e.Goods and Service Tax is a unified tax that replaces several indirect taxesleviedby the Central Government and the State Government(s)....

Read more
-->

BASIS OF CHARGE OF GST- SUPPLY

In pre-GST regime, goodswere liable to: (i) Excise Duty- on manufacture of goods; (ii) VAT/CST- on sale of goods; (iii) Entry tax- on ...

Read more

WHO IS LIABLE TO PAY TAX

GST is levied on every taxable person. Taxable person means a person who carries on any business at any place in India. Such . ..

Read more

WHAT IS TAXED UNDER GST

GST is a unified tax which is levied on: (i) goods; (ii) services and (iii) a mix of goods and/or services. Any supply of goods or services . .. ...

Read more

Who We Are

GST India Solution is an effort of firm of professionals who welcome implementation of GST. This is an interactiveplatformthat aspires to disseminate right knowledge to professionals, practitioners and public at large. This platform has beenfloatedbya firm of Chartered Accountants relentlessly working in field of direct and indirect taxes since early 1985.

READ MORE

Why

Goods & Service Tax


Our core competence is statutory compliance, advisory, corporate tax planning and appellate matters of direct and indirect taxesandcorporate training sessions on GST.

The senior partner of the firm has to his credit several professional publications viz., Delhi Sales Tax  Right to Use Goods Act, Delhi VAT, Maharashtra VAT, West Bengal VAT, Haryana VAT published by Taxmann. Madhya Pradesh VAT and Chhattisgarh VAT were published by Suvidha Law House, Bhopal. He has also addressed seminars on indirect taxes organized by professional bodies like ICAI, IMA, NIFM etc. and has also contributed articles on subjects of pro. . . . .

READ MORE

Gst Events