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 IITRANSHIPMENT 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:- Where the entire quantity is transshipped from one vehicle to another vehicle, which may be on account of— Breakdowns; Non-availability of inter-state transport permit. 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 - breakdown of the original vehicle and non-availability of the substitute vehicle of the appropriate capacity, or requirement of splitting up of the consignment and loading in vehicle other than the vehicle on which goods were cleared from the factory, or 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.
Get Sample Now Which service(s) are you interested in? Export Data Import Data Both Buyers Suppliers Both OR Exim Help + Exim News Date: 26-07-2024 Budget proposals for marine sector to boost India's aquaculture, seafood exports: MPEDA Date: 26-07-2024 India's duty cut halts concessionary silver, platinum imports from UAE Date: 26-07-2024 Govt eases norms for EPCG license holders Date: 26-07-2024 Government was sleeping at wheel: Congress on 'fall' in India's garment exports Date: 25-07-2024 India to get a three-tiered GST regime in next few months? Date: 25-07-2024 Budget 2024: Cut in customs duty, credit guarantee scheme for MSMEs to help boost mfg, exports: Expe Date: 25-07-2024 'Too high' import duty cut on gold to help contain smuggling, boost exports: CBIC Date: 25-07-2024 Budget 2024: No changes in RoDTEP, drawback schemes or 45-day payment rule a miss for MSME exporters Date: 24-07-2024 Budget earmarks Rs 1.28 lakh cr for telecom min; BSNL gets lion's share of Rs 82,916 cr Date: 24-07-2024 Gold and silver to become cheaper, customs duty cut to 6% What is New? Date: 23-07-2024 Notification No. 39/2024-Customs Seeks to amend notification No. 45/2017-Customs dated 30th June, 2017 in order to extend the time period of re-import. Date: 23-07-2024 Notification No. 51/2024-Customs (N.T.) Seeks to amend Customs Tariff (Identification, Assessment and Collection Countervailing Duty on Subsidized Articles and for Determination of Injury) Rules, 1995 to provide for New Shippers Review Date: 23-07-2024 Notification No. 29/2024-CUSTOMS Seeks to amend notification No. 154/94-Customs dated the 13th July, 1994 which provides for duty free import of commercial samples. Date: 23-07-2024 Notification No. 31/2024-Customs Seeks to amend notification No. 11/2021-Customs dated 1st February, 2021 so as to revise AIDC applicable on certainitems. Date: 23-07-2024 Notification No. 33/2024-Customs Seeks to amend notification No. 57/2000-Customs dated 8th May 2000, which provides concessional rate for gold, silver and platinum imported under specified schemes. Date: 23-07-2024 Notification No. 34/2024-Customs Seeks to amend notification related to electronics including Nos.25/1999-Customs, 25/2002-Customs and 57/2017- Customs. Date: 23-07-2024 NOTIFICATION No. 35/2024-Customs Seeks to amend notification No. 8/2020-Customs dated 1st February, 2020 in order to revise Health Cess on certain items. Date: 23-07-2024 Notification No. 36/2024-Customs Seeks to provide exemption/concessional rate of BCD and SWS to critical minerals. Date: 23-07-2024 Notification No. 37/2024-Customs Seeks to amend notification no. 27/2011-Customs dated 1st March, 2011 in order to amend the export duty on specified items of raw hides, skins and leather. Date: 19-07-2024 Notification No. 50/2024 –Customs (N.T.) Amendment to Notification No. 24/2023-Customs (N.T.) dated 01.04.2023 - Extension of RoDTEP support to exports by unit in SEZ.
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