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Transit
Goods enter Indian customs port but are not unloaded.
Later they are shipped to some other port/airport whether in India or outside India
Transhipment
Goods enter Indian port.They are unloaded from ship/aircraft and later reloaded into some other ship/aircraft.
In this case, Bill of entry for transshipment is required
Note:-
In case of both transit and transhipment.
- Goods are required to be mentioned in Import Manifest/Import Report
- In both cases, no duty is payable at customs port/airport where they arrive for transit/ transshipment
Difference between
|
Transit |
Transhipment |
|
Goods leave India in same conveyance in which they arrive Without payment of duty |
Goods enter India in one conveyance, are unloaded and reloaded into some other conveyance Without payment of duty |
|
No Bill of entry to be filed |
Bill of entry for transshipment to be filed |
