Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs
Subject – Cargo-Movement of imported cargo by containers /trucks from Airports /ACCs to ICDs / CFSs / Airports / ACCsOnline GST Certification Course by TaxGuru & MSME- Click here to Join
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:
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.