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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

 

  1. Indirect Tax
  2. Customs
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About the Author

CA Maninder Singh's photo - Expert in Practical Accounts, Taxation and Efiling
CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 8 years. He provides courses for Practical Accounts, Taxation and Efiling at teachoo.com .
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