Transportation of Goods
(Through Foreign Territory), Regulations,
2020
· Application
· Documentation
· Approval of Customs Transit Declaration
· Permission to load goods
· Permission for transshipment
·
Arrival at
the customs station of re-entry
· Annexure A: Customs Transit
Declaration (CTD)
· Annexure C: Bond
[Notification
16/2020-Customs (N.T.) dated 21
February 2020]
G.S.R. (E) In exercise of the powers conferred by
section 157 read with section 56 of
the Customs Act, 1962 (52 of 1962),
and
in supersession of the Transportation of
Goods (Through Foreign Territory) Regulations, 1965, except as respects things done before such
supersession, the Central Board of Indirect Taxes and Customs hereby
makes the following
regulations, namely: -
1. Short title and commencement. - (1) These regulations may
be called the Transportation
of Goods (Through Foreign
Territory), Regulations, 2020.
(2) They shall come into force on the day of their publication in the official gazette.
2.
Application. -These regulations
shall apply to the movement of
goods, -
(i) 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
(hereinafter referred to as
‘ACMP’);
(ii) under the Protocol on Inland Water Transit and Trade between the People’s Republic of Bangladesh
and the Republic of India
(herein after referred
to as ‘PIWTT’): Provided that the regulations shall not apply
to the movement of export-import cargo between India and Bangladesh or
export
to third countries under the
PIWTT; and
(iii) 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.
3. Documentation. - For the movement of
the goods under these regulations, the consignor of the goods or the carrier of
the goods or their authorised agent shall, at the customs station of exit in
India, -
(i) file a Customs
Transit Declaration,
-
(a) in Annexure ‘A’, for movements under clause (i) of regulation 2;
(b) in Annexure ‘B’ for movements
under clauses (ii) and
(iii) of regulation 2;
and
(ii) execute 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, as
per
Annexure ‘C’.
4. Approval of Customs Transit Declaration. - Upon
the compliance of Regulation
3, 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.
5. Permission to load goods. - No person-in-charge
of a
conveyance
shall allow the loading of
goods under these regulations unless
the Customs Transit Declaration relating to such goods
has been approved
by
the proper officer.
6. Permission for transhipment – Where pursuant to the approval, goods have been loaded
on the conveyance, the proper officer shall, -
(a) ensure
that the cargo is
sealed
securely with a customs one-time-lock:
Provided that 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;
(b) endorse the Customs Transit Declaration
with the one-time-lock number.
7. Arrival at
the customs station of re-entry-. (1) 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 and if the
one-time-lock is found intact, he shall endorse the Customs Transit Declaration and
allow
clearance of
the goods.
(2) 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 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.
(3) In case 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.
(4) The consignor of the goods or the carrier of the goods or their authorised 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 three months
of the departure from the customs station
of exit, which may be extended by a further period
not exceeding six months by the proper officer.
(5) The
customs officer at the customs station of
exit in India shall after receipt of
the duly endorsed Customs Transit Declaration as provided under sub-regulation
(4), credit or close the bond,
as the case may be, unless
the said endorsement indicates that the goods have not arrived into India
as per the
Customs Transit Declaration.
(6) Notwithstanding
the
above, 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 as per sub-regulation (4) shall
not be required to be submitted.
CUSTOMS TRANSIT DECLARATION (CTD)
Annexure – A
(see clause (i)(a) of regulation 3 of Transportation of Goods
(Through Foreign Territory), Regulations, 2020)
Part A To be filed
by the consignor of the goods or the carrier
of the goods or their authorised agent |
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Name
of
the consignor and address Telephone No.
Email-id GSTIN (if applicable) |
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Name
of
consignee and address Telephone No.
Email-id |
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Port
of exit in India |
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Port
of entry into Bangladesh |
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Port
of exit in Bangladesh |
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Port
of re-entry into India |
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Details of goods |
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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) |
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I/We declare that the goods entered herein are for India through Bangladesh and shall not be diverted or retained in Bangladesh. I/We declare
that all the entries made
herein above are
true and correct to the best of my/our knowledge
and belief. (Signature of consignor/ authorised agent/ authorized transport operator along with seal.) |
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Part B (to be filled by the customs officer
at
the port of exit in India) |
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Seal no of OTL(s) affixed (if any): Allowed further movement to the port of entry in Bangladesh. (Signature and stamp of the
Customs Officer) |
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Part C (to be filled by
the
customs officer at the port of entry in Bangladesh) |
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Serial no. of the electronic lock & seal (s): |
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Registration No. of Vehicle (s)/ truck(s): |
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Allowed further movement to the port of exit in Bangladesh. (Signature and stamp of the
Customs Officer) |
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Part D (to be filled by
the
customs officer at the port of exit in Bangladesh) |
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Allowed to exit Bangladesh. (Signature and stamp of the
Customs Officer) |
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Part E To
be filled by the
customs officer at the port of re-entry
in India (strike
whichever is not applicable) |
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OTL affixed by the
Customs officer at the
port of exit in India
as per Part B above
found intact. (Signature and stamp of the
Customs Officer) |
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. (Signature and stamp of the
Customs Officer) |
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CUSTOMS TRANSIT
DECLARATION (CTD)
Annexure – B
(see clause (i)(b) of regulation 3 of Transportation of Goods
(Through Foreign Territory), Regulations, 2020)
Part A To be filed
by the consignor of the goods or the carrier of the goods or their authorised agent |
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Name
of
the consignor and address Telephone No.
Email-id GSTIN (if applicable) |
|
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Name
of
consignee
and address Telephone No.
Email-id |
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Customs station of exit in India |
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Customs station of entry into _____________ |
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Customs station of exit in
__________ (please indicate name
of
foreign country) |
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Customs Station of re-entry into India |
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Details of goods |
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Container nos./ truck no. / vessel 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) |
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I/We
declare that the goods entered herein
are for India
through the
territory of _________ (please mention name of
foreign country) and shall not be diverted
or retained in
__________ (please mention name
of
foreign country).
I/We declare that all the entries made
herein above are
true and correct to the best of my/our knowledge and belief. (Signature of consignor/ authorised agent/ |
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Part B (to be filled by the
customs officer at the customs
station of exit in India) |
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Seal no of OTL(s) affixed (if any): Allowed further movement to the port of entry in (please mention name
of
foreign country). (Signature and stamp of the
Customs Officer) |
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Part C To
be filled by the customs officer
at
the customs station of re-entry in India (strike
whichever is not applicable) |
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OTL affixed by the
customs officer at the
port of exit in India
as per Part B above
found intact. (Signature and stamp of the
customs officer) |
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. (Signature and stamp of the
customs officer) |
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Annexure-C
Bond
(Single/General)
(see regulation
3(ii) of
Transportation of Goods (Through
Foreign Territory), Regulations, 2020)
KNOW ALL MEN
BY THESE
PRESENTS THAT WE M/s having
our office located at
hereinafter referred to as the
“obligor”,
(which expression
shall include our successors,
heirs, executors, administrators and
legal representatives) hereby jointly and severally bind ourselves to the President of India hereinafter referred to as the
“President” (which expression shall include his successors and
assigns) in the sum of Rs.
(Please fill amount in words) to be paid to the President, for which payment well and truly to be made, we bind ourselves, our
successors, heirs, executors,
administrators
and legal representatives
firmly by these presents.
Sealed with our seal(s) this
day of 20 .
AND WHEREAS the obligors
have been
permitted by the proper officer
to execute transport operation under
the
Transportation of Goods
(Through Foreign
Territory), Regulations, 2020 (hereinafter referred
to as, “the regulations”).
AND WHEREAS the Assistant/ Deputy Commissioner of Customs have given permission
to enter into
a bond for the purpose of undertaking transport of goods under
the
regulations.
NOW THE CONDITIONS
of the above written bond is such
that, if we:
(1) comply with all the provisions of the Customs Act 1962
(hereinafter referred to as the Act)
the
rules and regulations made thereunder in respect of such goods;
(2) pay in the event of our failure to discharge our obligation, the full amount of duty chargeable on account of such goods together with their interest, fine and penalties payable
under the said Act,
in respect
of such goods;
(3) comply with the provisions of Foreign Trade (Development and Regulation)
Act, 1992 and
Foreign
Exchange Management Act
1999 and any other
law for the time being in force.
Then the above written bond shall be void and of no effect otherwise the same shall remain
in full force and virtue.
IN THE WITNESS WHEREOF, the obligor has herein, set and subscribed his hands and seals
the day, month and year first
above written.
SIGNED
AND
DELIVERED by or on
behalf of the obligor at
____________________ (place)
in the presence of:
(Obligor)
Witness:
Name and
Signature Address Occupation
1.
2.
Accepted by me this day of ____ 20 ____ for
and on behalf
of the President
of India.
(Assistant/Deputy Commissioner) Signature and
date Name:
Schedule to
the Bond
(In case of General
Bond)
Customs Transit Declaration No. and date |
Value of the goods in INR |
Debit
(the value of goods) |
Credit |
Balance
of bond value |
Remarks |
Signature of the
officer along with
full
name and
designation |
(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
(7) |
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(Pramod Kumar) Director
[F.
No. 484/50/2019-LC]