The Commissioner of Customs, Chennai-II (Import), issued Public Notice No. 45/2026-Custom dated 2 July 2026, prescribing the procedure for generation and processing of Transshipment Bonds (TP Bonds) for Bond-to-Bond transfer of warehoused imported goods under Section 67 of the Customs Act, 1962. The notice implements the Warehouse Module introduced through CBIC Circular No. 19/2024-Customs to facilitate digitized bonded warehouse operations. Importers or authorised Customs Brokers must first obtain acceptance of the transfer request from the proper officer of the source warehouse before submitting applications for TP Bond generation. Prescribed bond documents and supporting records must be physically filed with the Turant Suvidha Kendra (TSK), where they will be scrutinized for completeness and compliance. Upon satisfactory verification, the TSK will generate a Job Number in ICES, followed by approval by the Deputy/Assistant Commissioner and issuance of a Transshipment Bond Number. The Public Notice takes immediate effect and is to be treated as a Standing Order.
OFFICE OF THE COMMISSIONER OF CUSTOMS, CHENNAI_II (IMPORT)
File No.: CUS/BOND/B2B/33/2026-TSK
Public Notice No. 45/2026-Custom | Date: 02-07-2026
Subject: Generation and processing of Transshipment Bonds for Bond-to-Bond transfer of warehoused imported goods – Reg.
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Attention of all Importers, Warehouse Licensees, Customs Brokers and other stakeholders is invited to CBIC Circular No. 19/2024-Customs dated 30.09.2024 & subsequent Public Notice No. 50/2024 dated 09.10.2024 issued by the Principal Commissioner, Preventive Commissionerate, Chennai Customs, regarding Digitization of Customs Bonded Warehouse procedures relating to obtaining Warehouse License, Bond to Bond Movement of Warehoused goods, and uploading of Monthly Returns.
2. Reference is also invited to the provisions of Section 67 of the Customs Act, 1962, read with the relevant provisions of Chapter IX of the Customs Act, 1962, governing the removal of warehoused goods from one bonded warehouse to another.
3. The CBIC vide above mentioned Circular has introduced a Warehouse module on ICEGATE to facilitate ease of doing business in respect of Customs Bonded Warehouse. Reference is invited to para 5 and para 10 of Annexure-A of the Circular, wherein it is envisaged that, for Bond to Bond Transfer of cargo, the buyer or the seller, as the case may be, needs to submit the Transshipment Bond physically, for acceptance to the customs officer at the source warehouse, for generation of Transshipment Bond details in ICES (viz Bond No. and Date), which needs to be entered by the buyer or seller at the time of filing or accepting the transfer application, as the case may be.
4. Reference is also invited to Public Notice No. 36/2020 dated 06.06.2020, wherein a dedicated cell called “Turant Suvidha Kendra (TSK)” is set up with an objective to facilitate the trade in completing various formalities relating to the Customs Assessment, accepting of bonds, etc.
5. Accordingly, in order to facilitate the implementation of the Warehouse Module introduced vide CBIC Circular No. 19/2024-Customs dated 30.09.2024, Transshipment Bonds (TP BONDS) will be submitted by concerned Importers/Authorized Customs Brokers in format “Annexure-A” annexed to this PN to TSK section & all requests for generation of Transshipment Bonds (TP Bonds) for Bond-to-Bond transfer of warehoused imported goods under the jurisdiction of Chennai Customs shall be processed in the following manner:
i. Filing of Application:
The importer or the Authorized Customs Broker shall submit the request for generation of the Transshipment Bond, after obtaining acceptance of the transfer request from the proper officer having jurisdiction over the source warehouse, for generation of Transshipment Bond details in ICES (viz Bond No. and Date).
ii. Submission of Documents:
The Importer or the Authorized Customs Broker shall submit the prescribed Transshipment Bond documents, along with the documents specified under Annexure-A of CBIC Circular No. 19/2024-Customs dated 30.09.2024, physically at the TSK Section, Import Commissionerate of Chennai Customs. The applicant shall ensure that the documents submitted are complete in all aspects and contain all particulars required for generation of the Transshipment Bond in the ICES system.
iii. Scrutiny of Documents:
The documents shall be scrutinized by the designated officers of the TSK Section to verify their completeness and compliance with the provisions of the Customs Act, 1962, the applicable regulations and the instructions issued by the Board from time to time.
Where any deficiency is noticed, the documents may be returned to the applicant for rectification before further processing.
iv. Entry in ICES:
Upon satisfactory scrutiny of the documents, the designated Executive Assistant (EA)/Tax Assistant (TA) posted in the TSK Section shall generate the Job Number for the respective Transshipment bond in the ICES system.
v. Acceptance of Bond:
The Job Number so generated shall be submitted to the Deputy /Assistant Commissioner, TSK section, for approval in ICES. Upon acceptance of the Transshipment Bond by the DC/AC, the EA/TA shall generate the Transshipment Bond Number, which shall be used for all subsequent actions relating to the Bond-to-Bond transfer of the warehoused goods.
6. Importers and Authorized Customs Brokers are advised to ensure that all documents submitted for generation of the Transshipment Bond are complete, duly executed and accompanied by all supporting documents prescribed under the applicable instructions. Incomplete applications or applications containing discrepancies may not be processed until the deficiencies are rectified.
7. Difficulty if any, faced in the implementation of the Public Notice may be brought to the notice of the ADC/JC, TSK section, Import Commissionerate at tsk-chennaisea@gov.in.
8. Trade Associations, Customs Brokers’ Associations, Warehouse Licensees and other stakeholders are requested to take note of the above & to bring the contents of this Public Notice to the notice of their members for ensuring uniform implementation of the procedure.
9. This Public Notice shall come into force with immediate effect and shall be treated as a Standing Order by all concerned officers under the jurisdiction of Chennai Sea Customs.
10. This issues with the approval of the Commissioner of Customs, Import Commissionerate, Custom House, Chennai.
11. Rajasekar ASSISTANT COMMISSIONER IMPORT COMMISSIONERATE CUSTOM HOUSE, CHENNAI – 01
Copy to:
1. The Chief Commissioner of Customs, Chennai Customs Zone.
2. All the Pr. Commissioners/Commissioners in Chennai Customs Zone.
3. All the ADCs/JCs/DCs/ACs of Customs, Chennai Customs.
4. EDI for publication in Chennai Customs website.
5. Notice Board.
6. All Concerned stakeholders.
6. Office Copy.
ANNEXURE – A
[See Sections 67, Form No. 34]
Customs Series Form No. 34
Form of Bond under Section 106 of the Sea Customs Act, 1878
KNOW ALL MEN BY THESE PRESENTS that we ____________________________________ of ________________________________ (hereinafter called “the Owner”, which expression shall include his heirs, executors, administrators and legal representatives) and _______________________________________________ (hereinafter called “the Surety”, which expression shall include his heirs, executors, administrators and legal representatives) are held and firmly bound jointly and severally unto the President of India (hereinafter called “the Government”, which expression shall include his successors and assigns) in the sum of Rs.___________ (Rupees ___________________________________ ) of lawful money of India to be paid to the Government, for which payment to be well and truly made we, the Owner and the Surety jointly and severally bind ourselves. Sealed with our respective seals this ______ day of____________________ .
And each of us, the said Owner and the said Surety, do hereby covenant with the Government that if any suit shall be brought touching the subject matter of this obligation or the conditions hereunder written in any Court subject to the superintendence of the High Court of Judicature at ________________________ other than the said Court in its Original Jurisdiction, the same shall and may at the instance of the Government be removed into, tried and determined by the said High Court in its Extraordinary Original Jurisdiction.
WHEREAS the said Owner has applied to the Commissioner of Customs at _________________ being the Chief Officer of Customs of the said Port to permit the removal of the goods fully described and specified in the Schedule to this Bond from the Warehouse at__________to the Warehouse at_______ .
And whereas the said Commissioner of Customs has granted permission for the removal of the said goods to the Port of _______________ on condition of the said Owner & on furnishing sufficient surety executing such bond as above written, and the said Surety ____________________ as accordingly such surety agreed to execute the said bond with the
conditions hereinafter written.
NOW THE CONDITION OF THIS BOND IS such that if the said Owner shall and will cause the said goods to be fully and safely removed to the said Port of_________________ and to be there produced to the proper officer and duly re-warehoused at the said Port of ________________ within_____________ from the date of this Bond, or cause the said goods to be otherwise accounted for to the satisfaction of such officer and shall and will produce to the Commissioner of Customs for the time being at__________________ a certificate duly signed by the proper officer of Customs at the said Port of________ of the whole of the said goods having been duly re-warehoused at the said last mentioned Port. And also if the said Owner shall and will, from time to time and at all times hereafter upon demand by the proper officer of the Government duly authorised in that behalf, pay to the Government the full Customs duties payable under of all goods so permitted to be removed as aforesaid, then this Bond shall be void and of no effect; otherwise it shall remain in full force and effect.
It is hereby agreed that any amount that may be due from me/us under this Bond may be recovered in the manner laid down in sub-section (1) of Section 142 of the Customs Act, 1962.
SCHEDULE ABOVE REFERRED TO
Signed by the Owner
In the presence of Witnesses
Signature of the Owner
Signed by the Surety
In the presence of Witnesses
Signature of the Surety
NOTE: It is hereby declared that the liability of the Surety hereunder shall not be impaired or discharged by reason of time being granted or by any forbearance, act or omission of the President of India or of any person authorised by him (whether with or without the consent or knowledge of the said Surety), nor shall it be necessary for the President to sue or take
any steps or proceedings against the said____________________ before suing or taking any steps or proceedings against the said Surety for the amount due hereunder.
*[Vide C.B.R. D.O.C. No. 21(1)/63-CAR dated 26.06.1963.]
