Transport of certain goods
Section 56 of the Customs Act, 1962 provides that imported goods may be transported without payment of duty from one land customs station to another, and any goods may be transported from one part of India to another part through any foreign territory, subject to such conditions as may be prescribed for the due arrival of such goods at the place of destination.
Regulations
The Central Board of Indirect Taxes made ‘Transportation of goods (Through foreign territory) Regulations, 1965 vide Notification No. 112-Customs, dated 21.08.1965. These regulations shall apply to goods, whether imported or indigenous which are to be transported from one part of India to another through a route which lies partly over the territory of a foreign country.
Revised Regulations
The Central Board of Indirect Taxes, in supersession of the Regulations 1965 made the ‘Transportation of Goods (Through Foreign Territory) Regulations, 2020, vide Notification No. 16/2020-Customs (NT), dated 21.02.2020.
Applicability of Regulations
These regulations are applicable to the movement of goods-
- under the Agreement on the Use of Chattogram and Mongla Ports for Movement of Goods to and from India between the People’s Republic of Bangladesh and the Republic of India;
- under the Protocol on Inland Water Transit and Trade between the People’s Republic of Bangladesh and the Republic of India (PIWTT);
- from one part of India to another through a land route which lies partly over the territory of a foreign country, not being a movement covered under (i) and (ii) above.
These regulations shall not apply to the movement of export-import cargo between India and Bangladesh or export to third countries under the PIWTT.
Documents
The consignor of the goods or the carrier of the goods or their authorized agent shall, at the customs station of exit in India file the following documents-
- Customs Transit Declaration; and
- Bond.
Customs Transit Declaration
The form for Customs Transit Declaration for the movement of goods from India to Bangladesh contains 5 parts viz., Part A, Part B and Part C, Part D and Part E.
- Part A is to be filled by the consignor of the goods or the carrier of the goods or their authorized agent.
- Part B is to be filled by the customs officer at the port of exit in India.
- Part C is to be filled by the he customs officer at the port of entry in Bangladesh.
- Part D is to be filled by the customs officer at the port of exit in Bangladesh.
- Part E is to be filled by the customs officer at the port of re-entry in India
In Part A the following particulars are to be furnished-
- Name of the consignor and address, telephone no, his email id, GSTN No. (if applicable);
- Name of the Consignee and address, telephone no and email id;
- Port of exit in India;
- Port of Entry into Bangladesh;
- Port of Exist in Bangladesh;
- Port of re-entry into India.
- Details of goods-
- Container Nos./Truck No.
- Marks and serial nos. of packages/ distinguishing marks for over-dimensional cargo.
- Description of goods
- H.S code
- Quantity (with units)
- Gross weight;
- C.I.F Value (in INR/BD Taka
- Declaration;
- Signature of consignor/ authorized agent/ authorized transport operator along with seal.
Part B contains the particulars of Seal no of OTL(s) affixed (if any) and permission for further movement to the port of entry in Bangladesh under the signature and stamp of the Customs Officer at the port of exit in India.
In Part C contains the particulars of Serial no. of the electronic lock & seal (s), Registration No. of Vehicle (s)/ truck(s) and the permission for further movement to the port of exit in Bangladesh under the signature and stamp of the Customs Officer at the port of entry in Bangladesh.
In Part D, the permission is given to exit Bangladesh under the signature and stamp of the Customs Officer at the port of exit in Bangladesh.
Part E of the form shall be signed by the Customs Officer at the port of re-entry in India. There are two remarks. The Customs Officer is to strike whichever is not applicable.
- OTL affixed by the Customs officer at the port of exit in India as per Part B above found intact.
Or
- OTL affixed by the Customs officer at the port of exit in India as per Part B above NOT found intact.
- Goods examined and found to be as per declaration or
- Goods examined and not and found to be as per declaration and necessary action initiated.
The form for Customs Transit Declaration for the movement of goods from India under PIWTT contains 3 parts viz., Part A, Part B and Part C.
- Part A is to be filled by the consignor of the goods or the carrier of the goods or their authorized agent;
- Part B is to be filled by the customs officer at the customs station of exit in India;
- Part C is to be filled by the customs officer at the customs station of re-entry in India.
In Part A of the form the following particulars are to be furnished-
- Name of the consignor and his address, Telephone no., email id, GSTN No. (if applicable);
- Name of consignee and his address, telephone no. and email id;
- Customs station exist in India;
- Customs station of entry into (name of the foreign country);
- Customs station of exit in (name of the foreign country);
- Customs station re-entry into India;
- Details of goods-
- Container Nos./Truck No.
- Marks and serial nos. of packages/ distinguishing marks for over-dimensional cargo.
- Description of goods
- H.S code
- Quantity (with units)
- Gross weight;
- C.I.F Value (in INR)
- Declaration;
- Signature of consignor/ authorized agent/ authorized transport operator along with seal.
Part B contains the particulars of Seal no of OTL(s) affixed (if any) and permission for further movement to the port of entry (Name of the foreign country) under the signature and stamp of the Customs Officer at the port of exit in India.
Part C of the form shall be signed by the Customs Officer at the port of re-entry in India. There are two remarks. The Customs Officer is to strike whichever is not applicable.
- OTL affixed by the Customs officer at the port of exit in India as per Part B above found intact.
Or
- OTL affixed by the Customs officer at the port of exit in India as per Part B above NOT found intact.
- Goods examined and found to be as per declaration or
- Goods examined and not and found to be as per declaration and necessary action initiated.
Approval of Customs Transit Declaration
After filing the Customs transit declaration in the prescribed form and executing a bond, for the value of the goods, to ensure safe transportation of the goods up to the destination declared in the Customs Transit Declaration by the consigner of the goods or the carrier of the goods or their authorized agent, the proper officer shall approve the Customs Transit Declaration.
Only after the approval of Customs Transit Declaration the person-in-charge of a conveyance shall allow the loading of goods. The proper officer shall ensure that the cargo is sealed securely with a customs one-time-lock. The Principal Commissioner of Customs or Commissioner of Customs, as the case may be, may having regard to the nature of goods or manner of transport, permit the movement of goods under these regulations without affixing a customs one-time-lock or endorse the Customs Transit Declaration with the one-time-lock number.
Arrival at the customs stations of re-entry
- The proper officer at the customs station of re-entry shall check the intactness of the customs one-time-lock affixed at the customs station of exit.
- If the one-time-lock is found intact, he shall endorse the Customs Transit Declaration and allow clearance of the goods.
- If the customs one-time-lock affixed at the customs station of exit is not found intact, the proper officer shall make due verification of the goods to check whether the goods are in accordance with the Customs Transit Declaration and upon being satisfied that there is no irregularity, he shall endorse the Customs Transit Declaration and allow clearance of the goods.
- If the goods are not in accordance with the Customs Transit Declaration, the proper officer shall inform the customs station of exit about the irregularity for further action.
- The consignor of the goods or the carrier of the goods or their authorized agent shall submit copy of the Customs Transit Declaration duly endorsed by the proper officer at the customs station of re-entry in India, to the customs officer at the customs station of exit in India, as a proof of due arrival of the goods at the customs station of re-entry to India, within 3 months of the departure from the customs station of exit, which may be extended by a further period not exceeding 6 months by the proper officer.
- The customs officer at the customs station of exit in India shall after receipt of the duly endorsed Customs Transit Declaration credit or close the bond, unless the said endorsement indicates that the goods have not arrived into India as per the Customs Transit Declaration.
- Where the customs officer at the customs station of re-entry in India makes an electronic entry accessible to the customs station of exit regarding the due arrival of the goods, the endorsed Customs Transit Declaration shall not be required to be submitted.
9911796707
