Goods Imported (Conditions of Transhipment) Regulations, 1995

Regulation 3. Conditions governing transhipment

Transhipment shall be allowed under these regulations on the conditions that -

(a) the declarant makes an application to the proper officer of customs seeking permission for transhipment  of the goods imported

(b) the goods imported are mentioned in the import manifest or the import report, as the case may be, as for transhipment to any customs station;

(c) such transhipment is by rail, a vessel, an aircraft or a motor vehicle or by a combination of two or more of these modes of transport:

Provided that if the goods imported are sought to be transhipped by a motor vehicle, such transhipment shall be made only on permission in writing of the Commissioner of Customs; and such Commissioner while permitting such transhipment shall have regard to the following factors, namely :-

(i) the nature of the goods imported to be transhipped, (ii) the amount of revenue involved, and

(iii) any other factor which the Commissioner of Customs may deem relevant:

Provided further that the Commissioner of Customs shall, before refusing any such application for permission for transhipment of goods imported by a motor vehicle, give a reasonable opportunity of being heard to the declarant;

(d) the declarant, the transporter or, as the case may be, the custodian executes a bond in such form with or without surety or security or with both as the Commissioner of Customs may specify for -

(i) completion, of the transhipment of the goods imported to the Customs station of destination; or

(ii) the transfer of the imported goods to another mode of transport during the course of their transhipment:

Provided that if the transhipment to the customs station of destination is by more than one mode of transport, the Commissioner of Customs may accept a single bond for the transhipment by such different modes :

Provided further that the transfer from one mode of transport to another of the goods imported during the course of their transhipment may be under the supervision of a proper officer of customs and at such places and subject to such conditions as may be specified by the Commissioner of Customs at the customs station of import:

Provided also that the Commissioner of Customs may permit the execution of a general bond in such form and with such surety or security or with both as that Commissioner may deem fit for the aforesaid purposes.