| I.C.D | C.F.S |
| ( Inland container depots) | (Container Freight Station) |
| (other than CFS attached to ICD) | |
| Appointed under Sec 7(aa) of Customs Act 1962 through Board Notification | CFS are appointed by Principal Commissioner or Commissioner of customs |
| in the official gazette. | to act as custodians of imported goods under |
| Sec 45 of CA 1962. A PN will be issued by | |
| commissioner approving the CFS. | |
| Normally containers are aggregated (pooled) | Here containers are stuffed /de-stuffed; goods |
| for onward movement to or from the ports | are examined by customs officers and clearance |
| of cargo (for export/home consumption) takes | |
| Place. | |
| Normally located outside the port towns | Normally in the vicinity of Port towns |
| CFS may be attached to an ICD to perform | CFS is treated as an extension of a port / ICD / |
| the functions of a CFS. | Aircargo complex (wherever not attached to |
| an ICD) | |
| If CFS is attached to an ICD Customs officers are | In a CFS (other than ICD attached CFS ) |
| posted to on recovery basis. The salaries | the officers are posted overtime fees basis (for |
| and pension contribution of the | performance of duties after normal hours |
| officers actually posted are recovered. | of working.) and O.T. is collected from the |
| merchant / beneficiaries under the Merchant Overtime Fee Rules 1998 |
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Friday, December 28, 2018
CUSTOMS LAW MADE EASY SERIES - DIFFERENCE BETWEEN ICD AND CFS
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