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Difference between Inland container depot (ICD ) and Container Freight Station(CFS ) – Custom Law

Difference between Inland container depot (ICD )  and Container Freight Station(CFS ) :

 

ICD CFS
ICD is a customs station like a port or air cargo unit for the purpose of unloading of imported goods and loading of export goods or any class of such goods. CFS is only a custom area located in the jurisdiction of a Commissioner of Customs exercising control over a specified custom port, airport, and land customs station/ICD. It is an extension of a customs station set up with the main objective of decongesting the port.
ICD can have an independent existence as it is a ‘self contained customs station’ CFS by itself cannot have an independent existence; it has to be linked to a customs station within the jurisdiction of the commissioner of Customs
Customs manifests , bills of entry ,shipping bills and other declarations are filled in an ICD. Further , assessment and all the activities related to clearance of goods for home use ,warehousing ,temporary admission ,re-export ,temporary storage for onward transit and outright export ,transhipment ,etc. take place in an ICD In CFS, only a part of the customs process – mainly the examination of goods – is normally carried out and goods are stuffed into containers and de-stuffed there from. Aggregation/segregation of cargo also takes place at CFS.

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