Government of India
Ministry of Revenue, New Delhi
Department of Revenue, New Delhi
Subject: Transshipment of goods en routs final destinations (s) due to various reasons – Procedure regarding
The transshipment of goods from one vehicle to other vehicle (s) en route the destination (s) can be of two categories:-
a) Where the entire quantity is transshipped from one vehicle to another vehicle, which may be on account of-
(i) breakdownsOnline GST Certification Course by TaxGuru & MSME- Click here to Join
(ii) non-availability of inter-State transport permit
b) Where the consignment originally cleared on an invoice issued under Rule 52A or rule 57G or rule 100D is required to be split up en routs for transport by different vehicles on account of :-
(i) breakdown of the original vehicle and non-availability of the substitute vehicle of the appropriate capacity.
(ii) requirement of splitting up to the consignment and loading on vehicle other than the vehicle on which goods were cleared from the factory.
(iii) Part consignment/ package (s) misplaced during transshipment, but recovered later on.
2. The matter has been examined by the Board.
3. It is observed that Board has issued instructions under F.No. 2/6/70-CX dated 23.11.70, letter of even no dated 19.1.71. instructions under F.No. 202/8/79-CX.6 dated 14.8.80 and Circular No. 133/44/95-CX dated 4th July “95 in this regard. Keeping in view the introduction of invoice system, it has been decided to issue following consolidated instructions:-
3.1 Regarding category (a), it has been decided that the owner of the goods or his agent or the person in charge of the vehicle, at the material time, acting as his agent, shall make a suitable endorsement at the back of the transport”s copy of the invoice issued under Rule 52A/ 57G /100D accompanying the consignment indicating the date and time of breakdown of the vehicle and the registration number of the new vehicle in which the consignment is re-loade.
3.2 Regarding category (b), it has been decided that in the situation where splitting up and transshipment on more than one vehicle of a consignment has been necessitated on account of breakdown and non-availability of substitute vehicle of appropriate capacity, a similar procedure as prescribed for category (a) may be followed provided transport copy of the invoice is also countersigned by the Range Superintendent having jurisdiction over the place of transshipment and provided further that all the vehicles on which such consignment has been transshipped travel together as a convoy.
3.2.1 In cases of splitting up and transshipment on account of any other reason it has been decided that at the intermediate point where that consignment is transferred from one vehicle to another, the relevant 52A invoice will be endorsed by the Jurisdictional Range office mentioning therein the new vehicle no. and such endorsement shall be made after due verification of the goods. It is clarified that such splitting up will be possible only if the manufacturer issues separate invoices under Rule 52A for each lot. This procedure will also apply to a misplaced part consignment en route during such transshipment provided the transporter”s copy of invoice in original is presented to the Range Officer, who will verify the part consignment/ package (s) and satisfy himself that such misplaced and recovered part consignment/ package (s) is indeed part of the original consignment mentioned in the said invoice.
4. All previous instructions of the Board on this subject shall stand withdrawn to the extent they are contrary to the provisions of this instruction.