How should I declare the cargo if cargo is being transferred?

You should enter it in the import manifest as transhipment/sea in sea out. The outgoing agent must enter it in the export manifest.

In the IFTMCS, the code 27 must be added in the GOR segment. The GOR segment will look like this:
GOR++:::C’ For community cargo, use
GOR++:::N27+:::27’ For community transhipment cargo, use
GOR+++:::27’ For non-community transhipment cargo, use
GOR++:::T1’ For cargo for which there is a T1 on board, use