CBIC Notifies the Transportation of Goods (Through Foreign Territory), Regulations, 2020

The Central Board of Indirect Taxes and Customs (CBIC) vide a notification dated 21st February 2020, has published the Transportation of Goods (Through Foreign Territory), Regulations, 2020 which provides for the procedures and documentations for movement of goods from one part of India to another through Bangladesh. The Transportation of Goods (Through Foreign Territory) Regulations, 1965 has been superseded by the Transportation of Goods (Through Foreign Territory) Regulations, 2020. The provisions of this Regulation are-

  1. Transportation of Goods (Through Foreign Territory), Regulations, 2020 shall apply to movement of goods to and from India as per –
  • Agreement for use of Chattogram and Mongla ports (ACMP) signed between India and Bangladesh; and
  • Protocol on Inland Water Transit and Trade (PIWTT) between India and Bangladesh.

2. For the movement of the goods under these regulations, the consignor of the goods shall, at the customs station of exit in India file a Customs Transit Declaration and execute a bond, for the value of the goods, to ensure safe transportation of the goods up to the destination. Upon successful filing, the proper officer shall approve the Customs Transit Declaration. After that, the goods have been loaded on the conveyance, the proper officer shall ensure that the cargo is sealed securely with a customs one-time-lock.

3. The proper officer at the customs station of re-entry shall check the intactness of the customs one-time-lock affixed at the customs station of exit.

4. In case the customs one-time-lock affixed at the customs station of exit is not found intact, the proper officer shall make due verification of the goods to check whether the goods are in accordance with the Customs Transit Declaration and allow clearance of the goods.

5. In case the goods are not in accordance with the Customs Transit Declaration, the proper officer shall inform the customs station of exit about the irregularity for further action.

6. The consignor or the carrier of the goods shall submit copy of the Customs Transit Declaration duly endorsed by the proper officer at the customs station of re-entry in India, to the customs officer at the customs station of exit in India, as a proof of due arrival of the goods at the customs station of re-entry to India, within three months of the departure.

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