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Procedure of Transshipment of goods en route final destination, the entire quantity is transshipped from one vehicle to another vehicle, the consignment originally cleared on an invoice issued under Rule 11.



PART II
TRANSHIPMENT

  1. Procedure of Transshipment of goods en route final destination

    1.1 The transshipment of goods from one vehicle to other vehicle(s) en route the destination(s) can be of two categories:-
    1. Where the entire quantity is transshipped from one vehicle to another vehicle, which may be on account of—
      1. Breakdowns;
      2. Non-availability of inter-state transport permit.
    2. Where the consignment originally cleared on an invoice issued under Rule 11, is required to be split up en route for transport by different vehicles on account of -
      1. breakdown of the original vehicle and non-availability of the substitute vehicle of the appropriate capacity, or
      2. requirement of splitting up of the consignment and loading in vehicle other than the vehicle on which goods were cleared from the factory, or
      3. part consignment/package(s) misplaced during transshipment, but recovered later on.

    1.2 Regarding category (a) and (b), the owner of goods or his agent or the person in charge of the vehicle, at the material time, acting as his agent, shall make a suitable endorsement at the back of the transport’s copy of the invoice accompanying the consignment indicating the date and time of breakdown of the vehicle and the registration number of the new vehicle in which the consignment is re-loaded.

    1.3 In cases of splitting up and transshipment on account of any other reason, including pre-determined distribution of goods from an intermediate point, the assessee should prepared separate invoice for each lot. At the intermediate point, the owner of goods or his agent or the person in charge of the original vehicle shall endorse the registration number of new vehicle. Upon receipt of good in the factory, the assessee shall confirm by endorsing on the invoice that the goods were received in the factory in the specified vehicle.

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What is New?

Date: 17-11-2017
Notification No. 88/2017-Customs
Seeks to increase import tariff rate of soya beans from 30% to 45%.

Date: 17-11-2017
Notification No. 87/2017-Customs
Seeks to (1) Increase the BCD on crude palm oil of edible grade from 15% to 30%; and (2) Increase the BCD on refined palm oil of edible grade from 25% to 40%. (3) Increase the BCD on crude sunflower oil from 12.5% to 25%; (4) Increase the BCD on refined sunflower oil of edible grade from 20% to 35%; (5) Increase the BCD on crude soya bean oil from 17.5% to 30%; (6) Increase the BCD on refined soya bean oil from 20% to 35%; (7) Increase the BCD on crude rapeseed oil including canola oil (Low erucic acid rapeseed oil), mustard oil and colza oil from 12.5% to 25%; (8) Increase the BCD on refined rapeseed oil including canola Oil (Low erucic acid rapeseed oil), mustard oil, and colza oil from 20% to 35%;

Date: 16-11-2017
Notification No. 110/2017 - Customs (N.T.)
Exchange Rates Notification No.110/2017-Custom(NT) dated 16.11.2017

Date: 15-11-2017
Notification No. 109/2017 - Customs (N.T.)
Tariff Notification in respect of Fixation of Tariff Value of Edible Oils, Brass Scrap, Poppy Seeds, Areca Nut, Gold and Sliver- Reg

Date: 15-11-2017
Notification No. 66/2017-Central Tax
Seeks to exempt all taxpayers from payment of tax on advances received in case of supply of goods

Date: 15-11-2017
Notification No. 65/2017-Central Tax
Seeks to exempt suppliers of services through an e-commerce platform from obtaining compulsory registration

Date: 15-11-2017
Notification No. 64/2017-Central Tax
Seeks to limit the maximum late fee payable for delayed filing of return in FORM GSTR-3B from October, 2017 onwards

Date: 15-11-2017
Notification No. 63/2017-Central Tax
Seeks to extend the due date for submission of details in FORM GST-ITC-04

Date: 15-11-2017
Notification No. 62/2017-Central Tax
Seeks to extend the time limit for furnishing the return in FORM GSTR-6 for the month of July, 2017

Date: 15-11-2017
Notification No. 61/2017-Central Tax
Seeks to extend the time limit for furnishing the return in FORM GSTR-5A for the months of July to October, 2017



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