Circular No. 29/2020-Customs

F. No. 550/02/2018-LC
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes & Customs

North Block, New Delhi
Dated 22″d June, 2020


The Principal Chief Commissioner / Chief Commissioner of Customs

The Principal Commissioners / Commissioner of Customs


Subject: Procedure for Transhipment of Export Cargo from Bangladesh to third countries through Land Customs Stations (LCSs) to Port/Airport, in containers or closed bodied trucks — Reg.

The undersigned is directed to refer to Circular 42/2018-Customs dated 02nd Nov 2018, which was issued to facilitate exports of Bangladesh to third countries, via transhipment through India. It provides detailed procedure of transhipment in terms of section 54 of the Customs Act, 1962 (hereinafter referred as the “Act”), from LCS to Port/Aircargo as listed below:

S. No. From (LCS) To (Port/Aircargo)
1. LCS Petrapole By road to:

i) Kolkata Port

ii) Aircargo complex, Kolkata

iii) Nhavasheva Port

2. i) LCS Petrapole

ii) LCS Gede / Ranaghat

By rail to Nhavasheva Port

2. Through the aforesaid Circular, transhipment facility was introduced on pilot basis to gain experience and obtain feedback from industry, so as to frame a facilitative regulation with adequate safeguards. The aforesaid Circular has been extended from time to time, and the last extension was granted till 30th June 2020 vide letter No. 550/02/2018-LC dated 5th Feb 2020.

3. After reviewing the utilization and other relevant aspects, and with a view to facilitating trade, Board has decided to continue the facility under Circular 42/2018-Customs as below:

3.1 Transhipment of goods from LCS Petrapole to Aircargo complex, Kolkata, shall be continued following the procedure prescribed in the aforesaid Circular, until further direction from the Board.

3.2 Other transhipment movements listed in the above table, shall he continued following the procedure prescribed in the aforesaid Circular, until the Sea Cargo Manifest and Transhipment Regulations, 2018 (hereinafter referred to as “SCMTR 2018”) is fully implemented, upon which the procedure of SCMTR 2018 shall apply.

4. It is clarified that regulation 7 of SCMTR 2018 prescribes a form for the purposes of transhipment and transit of goods from a sea port to a land customs station and vice-versa. Hence, the movement of Bangladesh third country export cargo, from land customs stations to sea ports, as specified in the Table at Para 1, shall be guided by SCMTR 2018 from date of its

4.1 Further, attention is drawn to regulation 10 of the SCMTR 2018 which mandates the authorized carrier to provide track and trace facility for locating goods brought for transhipment. Regulation 9 of SCMTR 2018 provides for sealing of cargo meant for transhipment by land route. It is clarified that presently the electronic cargo tracking system (ECTS) and ECTS seals are being provided by M/s Transecur Telematics Private Limited ( under A DI3’s Pilot Program for monitoring of traffic in transit of Nepal. The authorized carriers have an option to use same for transhipment of goods from Bangladesh, in absence of any other facility.

5. Difficulties, if any, faced in the implementation of this Circular should be brought to the notice of the notice of the Board.

6. Hindi version follows.

(Dr. Swati Bhanwala)
OSD (Land Customs)

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