Circular No. 13/2025-Customs 
  
F. No.CBEC-170550/2/2018-LAND CUSTOM SECTION-CBEC 
Government of India 
Ministry of Finance 
Department of Revenue 
Central Board of Indirect Taxes & Customs 
*** 
Room No. 227 A, North Block, New Delhi 
Dated 8th April, 2025  
To, 
All Principal Chief Commissioners/Chief Commissioners of Customs 
All Principal Chief Commissioners/Chief Commissioners of Customs (Preventive) 
All Principal Chief Commissioners/Chief Commissioners of CGST & Customs 
All Principal Director Generals/Directors General under CBIC 
Madam/Sir, 
Subject: Rescinding of Circular No. 29/2020-Customs dated 29.06.2020 in respect 
of Transhipment of Export Cargo from Bangladesh to third countries through Land 
Customs Stations (LCSs) to Port / Airport, in containers or closed bodied trucks- reg. 
 
Attention is invited to Circular No. 29/2020-Customs dated 29.06.2020, as amended 
from time to time, issued by the Central Board of Indirect Taxes and Customs (CBIC), which 
provides for transshipment of export cargo from Bangladesh destined to third countries 
through Land Customs Stations (LCSs) to Ports and Airports. 
2. It  has been decided to rescind the aforesaid Circular No. 29/2020-Customs dated 
29.06.2020, as amended with immediate effect. Cargo already entered into India may be 
allowed to exit the Indian territory as per procedure given in the Circular No. 29/2020-
Customs. 
3. Difficulty, if any, in the implementation of this Circular may be brought to the notice 
of the Board. 
4.        Hindi version follows. 
Yours faithfully,  
 
(Megha Bansal) 
Under Secretary (Land Customs)