Circular No.ES/244/2019-20 24th February, 2020
To: Members of the Council
Sub: Transportation of goods (Through Foreign Territory) Regulations, 2020
We would like to inform you that CBIC has issued Notification No. 16/2020- Customs (NT) dated 21st February, 2020 informing about the Transportation of Goods (Through Foreign Territory), Regulations, 2020. These regulations shall come into force on the day of their publication in the official gazette.
These regulations shall apply 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 (hereinafter referred to as ‘ACMP’).
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.
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.
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, –
in Annexure ‘A’, for movements under clause (i) of regulation 2;
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’.
Members may kindly make a note of the above.