Goods enter Indian customs port but are not unloaded.

Later they are shipped to some other port/airport whether in India or outside India



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



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



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


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CA Maninder Singh

CA Maninder Singh is a Chartered Accountant for the past 13 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.