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TMI BlogTransportation of goods to and from India through a foreign TerritoryX X X X Extracts X X X X X X X X Extracts X X X X ..... from India (hereinafter referred to as the ACMP) on 25.10.2018 and a Standard Operating Procedure (SoP) inter alia prescribing the documentation, procedure and time limits and extension thereof, for movement of goods under the ACMP has also been signed on 05.10.2019. Further, as per the Article VIII of the Trade Agreement between India and Bangladesh signed on 06.06.2015, the two countries have also agreed on a Protocol on Inland Water Transit and Trade between the People's Republic of Bangladesh and the Republic of India on 06.06.2015 (herein after referred to as PIWTT). The ACMP covers movement of goods from one part of India to another through Bangladesh and the PIWTT covers bilateral trade between India and Bangladesh, movement of goods from one part of India to another through Bangladesh and also export to third countries using each other's territories. 3. In view of the above developments, the Transportation of Goods (Through Foreign Territory) Regulations, 1965 have been superseded by the Transportation of Goods (Through Foreign Territory) Regulations, 2020 dated 21 st February 2020. The new regulations provide for: (i) movement of goods from one par ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er or their authorised agent shall file a CTD and a bond. It may be mentioned here that the format of the CTD has been mutually agreed with Bangladesh. The CTD will serve as a single document where the customs officials of both India as well as Bangladesh can record the controls exercised at each entry/ exit point. Thus in the CTD format, the port in India is to be taken as any Customs Station notified under the Customs Act. The procedures to be followed in Bangladesh also forms part of the SoP on PIWTT. 4.1.3 For ease of reference, the procedure is explained below: 4.1.4 At the port of exit in India: (i) The CTD shall be filed in quintuplicate by the consignor of the goods, the carrier or their authorised agent with the Customs at the port of exit in India along with the invoice and bond. (ii) The customs officer will approve the CTD, accept the bond and ensure that the cargo is sealed securely with a customs one-time-lock. (iii) The customs officer shall endorse all copies of the CTD with the one-time-lock number, retain the quintuplicate copy and hand over the remaining copies to consignor of the goods, the carrier or their authorised agent. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (a) The proper officer at the customs station of re-entry will check the intactness of the customs one-time-lock, affixed at the customs station of exit and if the seal is found intact, he shall endorse the CTD and allow clearance of the goods; (b) In case 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 CTD and upon being satisfied that there is no irregularity, he shall endorse the CTD and allow clearance of the goods. (c) In case the goods are not in accordance with the CTD, the proper officer at the customs station of re-entry shall inform the customs station of exit in India about the irregularity for further action. (d) The consignor of the goods, the carrier or their authorised agent shall submit copy of the CTD duly endorsed by the customs 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 who shall credit or close the bond, as the case may be, unless the said endorsement indicates that the goods ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the PIWTT or through land routes which lie partially in the territory of a foreign country, the consignor of the goods, the carrier or their authorised agent shall file a CTD and a bond. The format of the CTD and bond is already prescribed in the regulations for this purpose. 4.2.3 For ease of reference, the procedure is explained below: (i) at the port of exit in India: (a) The CTD shall be filed in duplicate (two copies) by the consignor of the goods, the carrier or their authorised agent with the Customs at the port of exit in India along with the invoice and bond. (b) The customs officer will approve the CTD, accept the bond and ensure that the cargo is sealed securely with a customs one-time-lock and endorse the CTD with the onetime-lock number. (c) The customs officer at the port of exit in India shall endorse both copies of the CTD, retain one copy and hand over the other copy to the consignor of the goods, the carrier or their authorised agent. (ii) at the port of re-entry into India: (a) The proper officer at the customs station of re-entry will check the intactness of the customs one-time-lock, affixed at the customs station ..... 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