Trainee
26 Points
Joined February 2012
Land custom station is the custom station through which imported goods are cleared for home consumption imported through vehicles / road. ICD acts as a dry port through which goods are cleared imported through vessel on the behalf of custom port established in those area for easily facilitating the importer for clearance of goods by filling the bill of entry in icd to custom officer. CFS is established to assist the working of ICD by providing the services of packing, loading unloading etc.The basic d/f b/w ICD and CFS is that in CFS no bill of entry is filed for clearance of goods.