Circular No. 61/2000-Cus

Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs

New Delhi, the 13TH July, 2000

Subject – Cargo-Movement of imported cargo by containers /trucks from Airports /ACCs to ICDs / CFSs / Airports / ACCs

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     I am directed to refer to the Circular No. 69/99-cus., dated the 6th October, 1999 [See 1999 (113) E.L.T. T50] on above mentioned subject. In the said Circular a procedure has been prescribed for movement of imported cargo in containers/trucks from Airports/CCCs to ICDs/CFSs/Airports/ACCs. In this connection, references have been received from trade and the Ministry of Commerce highlighting following difficulties in the implementation of the said Circular:

  1. The said Circular is not clear about its coverage of unaccompanied baggage, which constitutes a substantial segment of cargo at airports.
  2. The Circular provides that Airlines or their approved agents can be made as the custodian of cargo to be transshipped under bonded trucking facility. as AAI and or ACC/CFS/ICD operators are authorized custodians at most of the places, appointing Airlines as custodian for transshipment under the said procedure leads to confusion.
  3. The Customs should not insist for insurance policy to cover full value of the goods as well as the amount of Customs duty to be paid. As a bond equal to the value of goods is furnished by the custodian, the demand for the additional bond to cover the duty involved should not be insisted upon.
  1. The matter has been examined in consultation with the Ministry of Commerce, Airport authority of India and CONCOR. In the light of the discussions held with them, it has been decided to make following amendments in the said Circular.

2.1  The movement of unaccompanied baggage from airports/ACCs to ICDs/CFSs/Airports/ACCs shall be allowed by the bonded trucks.

2.2    The para 2(i) of the paid circular should be substituted as follows:
“On the basis of the request made by the trade and in pursuance of powers vested under Section 45(1) of the Customs Act, 1962 the Commissioner of Customs will appoint the Airlines or their duly approved agents or the custodians of gateway Airport/ACCs or the custodians of destination ICDs/CFSs/Airports/ACCs as the custodian of all cargoes to be transshipped under bonded cargo trucking facility from Airport/ACCs to ICDs/CFSs/Airports/ACCs in hinterland by road. The permit will be valid for one year from the date of issue initially and shall be renewed every three years subsequently.”

2.3  In para 2(iv) of the said Circular the words “the custodians will issue such goods for full value as well as the Customs duty involved” shall stand deleted.

2.4 The functions assigned to the Airlines under the said Circular as a custodians may be performed by custodian appointed for transshipment in terms of amendments so made in para 2(i) of the said Circular.

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Category : Custom Duty (6634)
Type : Circulars (7511) Notifications/Circulars (30306)

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