On 23rd May 2025, the Ministry of Finance (Department of Revenue) issued Notification No. 36/2025-Customs (N.T.) to amend the 1994 customs notification concerning land customs stations along the India-Nepal border. Exercising powers under clauses (b) and (c) of sub-section (1) of section 7 of the Customs Act, 1962, the Central Board of Indirect Taxes and Customs introduced a change specific to the Raxaul station, listed under serial number 6 of the original notification. The amendment adds an explanation to item (19) relating to Raxaul, specifying that traffic-in-transit via rail through Raxaul will follow the provisions of the Treaty of Transit between India and Nepal signed on 1st June 2023. This update formalizes the protocol for rail-based transit traffic through Raxaul, aligning customs operations with the bilateral treaty framework. The original notification (No. 63/1994-Customs (N.T.)) was published on 21st November 1994 and has undergone multiple amendments, with the most recent one prior to this dated 20th November 2024.
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 36/2025 – Customs (N.T.) | Dated: 23rd May, 2025
S.O. 2312(E).— In exercise of the powers conferred by clauses (b) and (c) of sub-section (1) of section 7 of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes and Customs hereby makes the following further amendments in the notification of the Government of India, Ministry of Finance (Department of Revenue), No. 63/1994-Customs (N.T.) dated the 21st November, 1994, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), vide number S.O. 830 (E), dated the 21st November, 1994, namely: –
In the said notification, in the Table, against serial number 6 relating to land frontier of Nepal, against item (19) in column (3) relating to Raxaul, in column (4), after the entry (c), the following entries shall be inserted, namely: –
Explanation: The traffic-in-transit route via rail through Raxaul would be as per Treaty of Transit between India and Nepal dated the 1st June, 2023.
[F. No. 550/17/2012-LC]
MEGHA BANSAL, Under Secy.
Note: The principal notification No. 63/1994-Customs (N.T.), dated 21st November, 1994 was published in the Gazette of India, Extraordinary, vide number S.O. 830(E), dated the 21st November, 1994 and was last amended, vide notification No. 82/2024-Customs (N.T.), dated the 20th November, 2024, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), vide number S.O. 5002 (E), dated the 21st November, 2024.
