The Commissioner oversees various administrative, legal, and operational functions related to customs. This includes matter related to Transshipment Permission, Kacha bill of Entry and Unaccompanied baggage Centre.

Required documents include transshipment forms, sub-manifest, IGM copy, and invoice. The CHA needs to submit these documents to transshipment Section for approval.

For Ship Stores, documents like invoice, packing list, vessel certificates and Triple Duty Bond are submitted. The TP Section scrutinizes all documents and forwarded to AC or DC/TP Section for acceptance.

A KBE is filed as a prior entry before the IGM arrives, mainly for urgent goods like perishables or medicines.

All KBEs are "System Appraised," meaning the details declared by the importer are automatically accepted.

Unaccompanied baggage is charged 35% duty, except for used personal effects, which are duty-free.

Baggage must arrive within one month of the passenger’s entry, with extensions allowed for valid reasons like illness or travel disruptions.

Transfer of Residence (TR): Available to passengers returning to India after residing abroad for over two years (with short visits - 180 days). They can import personal effects duty-free, provided they haven’t availed TR/MTR benefits in the last three years.

Mini Transfer of Residence (MTR): For passengers returning after six months to two years abroad. Duty concessions are limited compared to TR. Both categories fall under Customs Tariff Heading (CTH) 9803 and require a Baggage Declaration Form (BDF) for clearance.