Central Board of Indirect Taxes and Customs (CBIC), through Circular No. 13/2025-Customs dated 8th April 2025, has rescinded Circular No. 29/2020-Customs, which earlier allowed transshipment of export cargo from Bangladesh to third countries through Indian Land Customs Stations (LCSs) to ports and airports. The rescission takes immediate effect. However, cargo that has already entered Indian territory under the provisions of the rescinded circular may continue its exit process following the procedures outlined in the original circular. The communication was addressed to all relevant customs and GST authorities across India. Any difficulties in implementing this change are to be reported to the Board. This update alters previous transshipment protocols applicable to cargo movements originating from Bangladesh and destined for other countries via India.
Circular No. 13/2025-Customs | Dated 8th April, 2025
F.No.CBEC-170550/2/2018-LAND CUSTOM SECTION-CBEC
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes & Customs
Room No. 227 A, North Block, New Delhi
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To,
All Principal Chief Commissioners/Chief Commissioners of Customs
All Principal Chief Commissioners/Chief Commissioners of Customs (Preventive)
All Principal Chief Commissioners/Chief Commissioners of CGST & Customs
All Principal Director Generals/Directors General under CBIC
Madam/Sir,
Subject: Rescinding of Circular No. 29/2020-Customs dated 29.06.2020 in respect of Transhipment of Export Cargo from Bangladesh to third countries through Land Customs Stations (LCSs) to Port / Airport, in containers or closed bodied trucks- reg.
Attention is invited to Circular No. 29/2020-Customs dated 29.06.2020, as amended from time to time, issued by the Central Board of Indirect Taxes and Customs (CBIC), which provides for transshipment of export cargo from Bangladesh destined to third countries through Land Customs Stations (LCSs) to Ports and Airports.
2. It has been decided to rescind the aforesaid Circular No. 29/2020-Customs dated 29.06.2020, as amended with immediate effect. Cargo already entered into India may be allowed to exit the Indian territory as per procedure given in the Circular No. 29/2020-Customs.
3. Difficulty, if any, in the implementation of this Circular may be brought to the notice of the Board.
4. Hindi version follows.
Yours faithfully,
(Megha Bansal)
Under Secretary (Land Customs)
