CBIC Waives Transshipment Applications’ Fee of Imported Goods at Customs Stations [Read Notification]

The Central Board of Indirect Taxes and Customs ( CBIC ) has announced fee waiver for the Transshipment Applications of Imported Goods at all Customs Stations. The ministry of finance has published the notification no. 30/2025-Customs (N.T.) officially through the gazette on 24th April 2025.

The CBIC has amended the Goods Imported (Conditions of Transshipment) Regulations, 1995. These regulations may be cited as the Goods Imported (Conditions of Transshipment) Regulations, 2025.

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Amendment to Regulation 5

The newly amended Regulation 5 of the Goods Imported (Conditions of Transshipment) Regulations, 1995, is as follows:

“5. Payment of Fees – No fees shall be charged in respect of applications for transshipment of the goods imported for all customs stations.”

Previously, a fee of Rs. 20/- was required for transshipment applications. However, the government has now waived this fee, making the process completely free of charge going forward.

Conditions Governing Transshipment

Under the regulations, transshipment of imported goods is permitted on certain conditions. The declarant must apply to the customs officer for permission to transship the goods, which should be listed in the import manifest or report for transshipment to a customs station.

The transshipment can be carried out by rail, vessel, aircraft, motor vehicle, or a combination of these modes. If transshipment is to be made by a motor vehicle, prior written permission from the Principal Commissioner or Commissioner of Customs is required, considering factors such as the nature of the goods, the revenue involved, and other relevant factors. Before denying permission for motor vehicle transshipment, the customs officer must give the declarant a chance to be heard.

Additionally, the declarant, transporter, or custodian must execute a bond to ensure the completion of transshipment or transfer of goods to another mode of transport, under the conditions specified by the customs officer. The Principal Commissioner or Commissioner may accept a single bond for multiple transport modes or allow a general bond for transshipment purposes.

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Sealing of Imported Goods before Transshipment

Before transshipment of imported goods, the proper officer must take certain actions to ensure security. For transshipment by rail, the officer seals the containers with the Customs seal in the presence of an authorized representative of the declarant, transporter, or custodian.

For transshipment by aircraft, vessel, or motor vehicle, small packages containing the goods are placed in durable bags, which are sealed with the Customs seal, also in the presence of the authorized representative.

In cases where a shipping line or agent has already sealed a container with a one-time bottle seal, and the serial number is provided to Customs, no further sealing is required at the gateway port. The materials for sealing, such as bags and containers, must be supplied by the declarant, transporter, or custodian at their own expense.

To Read the full text of the Notification CLICK HERE

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