At CFS, goods are stuffed into containers or de-stuffed there from and aggregation/segregation also takes place at such places. Custom’s function relating to processing of manifest, import/export declarations that are filed by the carrier/importer or exporter and assessment of bill of entry/shipping bill are performed in the Custom House/Custom Office that exercises jurisdiction over the parent port/airport/ICD/LCS to which the said CFS is attached. In the case of customs stations where automated processing of documents has been introduced, terminals have been provided at such CFSs for recording the result of examination, etc. In some CFSs, extension of service centers have also been made available for filing documents, amendments etc. However, the assessment of the documents is carried out centrally.
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