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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: 19-04-2018
Notification No.33/2018-Customs (N.T.)
Exchange Rates Notification No.33/2018-Custom(NT) dated 19.4.2018

Date: 18-04-2018
Notification No. 22/2018-Customs (ADD)
seeks to impose definitive anti-dumping duty on imports of Glassware, originating in, or exported from People's Republic of China and Indonesia. .

Date: 17-04-2018
Notification No. 21/2018-Customs (ADD)
seeks to extend the levy of anti-dumping duty, imposed on imports of Soda Ash originating in or exported from Russia and Turkey under Notification No. 8/2013-Customs (ADD), dated the 18.04.2013 for a further period of one year (i.e. 16.04.2019) or till the conclusion of the sunset review investigations initiated by the Designated Authority vide initiation notification No.7/4/2018-DGAD dated the 16th April, 2018, whichever is earlier.

Date: 16-04-2018
DGFT Notification No.02/2015-2020
Incorporatoin of new HS Codes for laying down import policy for Kabuli Chana, Bengal gram and Others under Exim Code 0713 of Chapter 07 of ITC (HS), 2017, Schedule - I (Import Policy).

Date: 16-04-2018
DGFT Notification No.03/2015-2020
Amendment in import policy conditions under Exim Code 9022 of Chapter 90 of ITC (HS), 2017, Schedule - I (Import Policy).

Date: 13-04-2018
Notification No.32/2018-Customs (N.T.)
Tariff Notification in respect of Fixation of Tariff Value of Edible Oils, Brass Scrap, Poppy Seeds, Areca Nut, Gold and Sliver.

Date: 12-04-2018
A.P. (DIR Series) Circular No.23
Liberalised Remittance Scheme (LRS) for Resident Individuals – daily reporting of transactions

Date: 11-04-2018
Trade Notice No- 2/2018-19
Launch of facility to check status of Importer Exporter Code (IEC) application made to DGFT

Date: 10-04-2018
Notification No. 43/2018-Customs
seeks to increase tariff rate of basic customs duty (BCD) on tariff items covered under tariff sub head 0404 10 ie. Whey and modified Whey, whether or not concentrated or containing added sugar or other sweetening matter, and under tariff item 0404 90 00 ie. Other Whey from present 30% to 40% by invoking section 8A (1) of the Customs Tariff Act, 1975.

Date: 10-04-2018
Notification No. 44/2018-Customs
seeks to amend notification No. 50/2017 Customs dated 30.06.2017 so as to maintain effective rate of BCD on Whey, concentrated, evaporated or condensed, liquid or semi-solid (0404 10 10) and Other Whey (0404 90 00) at 30%.



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