Transshipment between any two Customs Airports- There is no gateway port
Board Circular says, the term 'gateway port' needs to be clarified for the information of the trade. And adds that
The term 'gateway airport' reportedly refers to an airport where the goods land in India for the first time in case of imports or from where the goods finally leave India in case of exports. However, there is no distinction under the Customs Act, 1962 between airports notified under the said Act. There is no concept of separate gateway port being notified by Customs. All International airports notified under Customs Act, 1962 may be used for transshipment of goods.
Board says, it reportedly refers – who reported?
So according the Board, the term, “gateway port” is a misnomer and the law does not recognize anything like a gateway port. But DDT in a quick search found that the phrase, “gateway port” is used in 4 Customs notifications, 31 Customs circulars and it figures even in the Foreign Trade Policy.
It was first used in a circular and notification in 1995 and has continued merrily for 11 years and now Board clarifies that there is nothing like a “gateway port”
Board has now prescribed a procedure for transshipment of goods from one airport/customs station to another.
1. On arrival of flight, the transshipment cargo should be segregated in Custodian's premises.
2. Cargo Transfer Manifest (CTM) prepared by the carrier /console agent, as the case may be, may itself be treated as application for transshipment. Separate CTMs may be prepared destination wise. Such transshipment should be approved by the proper officer.
3. The cargo mentioned in the CTM need to be escorted by the Preventive Officer from the warehouse of the Custodian to the warehouse of receiving airlines which acknowledges the same.
4. The receiving airlines should prepare its cargo manifest and transshipment be allowed under Customs supervision.
5. Customs at destination airport will acknowledge the receipt of the cargo and send back the acknowledgement manifest through the carrier.
6. The usual procedure for Customs clearance of cargo shall be adopted at the destination airport for ultimate clearance of cargo.
Board has also issued detailed instructions on transshipment of international cargo and transshipment between ICD/ACC etc,.
CIRCULAR NO. , Dated : January 22, 2007