Circular 42/201 8-Customs
(As amended vide Board’s approval dated 05.08.2019)
F.No. 550/02/2018-LC
Government of India
Ministry of Finance
Department
of Revenue
Central Board of Indirect Taxes & C ustoms
North Block, New Delhi
Dated 2™ November 2018
To,
The Principal Chief Commissioner/Chief
Commissioner
of Customs The Principal Commissioners
/Commissioner
of Customs
Madam/Sir,
Subject: Procedure
for a Pilot on Transhipment
of Export Cargo from Bangladesh
to third
countries through Land Customs Stations (LCSs) to Kolkata Port / Airport, in containers
or closed
bodied trucks — Reg,
Petrapole to Kolkata Port and Nhavasheva
Ports / Kolkata Airport for better cargo evacuation
and to
improve logistics efficiency of the region.
By road to:
i. Kolkata Port
ii, Air Cargo complex, Kolkata
iii, Nhavasheva’
By rail to Nhavasheva
port
LCS Petrapole
LCS Gede/Ranaghat
Inserted vide Board’s approval dated 03.05.2019
“Inserted vide Board’s approval dated 05.08.2019
‘Inserted vide Board’s approval dated 29.11.2018
4, The following procedure is being prescribed for allowing the transhipment:
(i) A Bill of Transshipment (Annexure-A) in respect of goods (being transported by road in a close
bodied truck or as containerized cargo) brought to the LCS intended to be transshipped to Port/ Air cargo
for export to third countries, shall be filed at the LCS by the Shipping Line or Airline or their authorised
representative;
(ii) the Bill of Transshipment in respect of goods (being transported by rail in a closed wagon or as
containerized cargo) brought to the LCS and intended to be transshipped to the Port/ air cargo for export
to third countries, shall be filed by the Shipping Line or Airline or their authorised representative at the
LCS;
(ili) the shipping line or airline intending to carry the cargo to be transshipped will be at liberty to
authorize a Customs Broker for filing the Bill of Transshipment;
(iv) The Import Report filed by the transporter (for goods moving by road or rail) shall specify the Port/
air cargo through which the cargo is meant to be transshipped and state the destination port or airport of
discharge. No cargo meant for discharge in India is permitted to be brought in the same
truck/container/wagon, carrying the transhipment cargo;
(v) the Bill of Transshipment shall be presented in triplicate to the proper officer (Superintendent of
Customs) for permission;
(vi) While presenting the Bill of Transshipment, the authorised representative of the shipping line or
Airline shall produce an Electronic Cargo Tracking System (ECTS) seal for sealing the closed body truck
or container, as the case may be. The seal number shall be declared on the Bill of Transshipment;
(vii) |The ECTS seal shall be procured by the shipping line or airline or the authorised customs broker
at their own cost. Presently, the ECTS services are being offered by M/s Transecur Telematics Private
Limited (wwww.transecur.com) under ADB’s Pilot Program for monitoring of traffic in transit of Nepal;
(viii) The Bill of Transshipment shall be accompanied by a Bond (Annexure-B) for an amount
equivalent to twice the value of the goods, which may be specific to the consignment or a general bond;
there shall be no need for the proper officer to obtain any security or surety;
(ix) Upon the proper officer (Superintendent) permitting transshipment, the goods may be unloaded from
the Bangladeshi vehicle and loaded on to an Indian Truck under customs supervision. However, if the
cargo is brought to the LCS by an Indian truck, then the same vehicle may be allowed to carry the cargo
to the port or airport. In case of movement by rail, the same shall be undertaken by CONCOR or any
other’ rail operator who have been approved by the Indian Railways to operate container trains and who
have been conferred the status of Authorized Economic Operator-LO by CBIC.;
(x) The original of the Bill of Transshipment shall be retained by the LCS while the duplicate
*As amended vide Board’s approval dated 29.11.2018
oO
copy (transference copy) shall be carried with the cargo by the driver in a sealed envelope to the Kolkata
Port / Airport. The triplicate copy shall be retained by the authorised representative of the shipping line or
airline.
(xi) Upon reaching the Port of Loading (Airport / Port), the transference copy of Bill of Transshipment
shall be submitted by the person-in-charge of the conveyance to the proper officer of Customs; the proper
officer shall check the ECTS web application for seal integrity and if there is no alert regarding
unauthorized unsealing, the ECTS seal shall be removed and returned to the person-in-charge of the
conveyance.
(xii) | The Proper Officer shall permit the goods to be loaded on board the aircraft or vessel, as the case
may be, by recording his order on the Bill of Transshipment;
(xiii) The details of the Sea or Air manifest (export manifest) shall be recorded on the Bill of
Transshipment as well as uploaded on the ECTS web application upon which a “Trip Report” will be
generated at the Port or Airport and LCS for record. The Transshipment Bond can then be duly credited
or cancelled, as the case may be. There will be no need for a physical copy of the Bill of Transshipment to
be sent to the LCS.
(xiv) In case the trip report indicates any unauthorized un-sealing, the matter shall be brought to the
notice of the Deputy/Assistant Commissioner/Superintendent of Customs for action as appropriate.
a Difficulties, if any, faced in the implementation of this circular should be brought to the notice of
the Board.
6. Hindi version follows.
(Dr. Swati Bharkwala)
OSD (Land Customs)
Annexure-A
BILL OF TRANSHIPMENT
Part A
(to be filled by Shipping line/Airline or their Authorised representative)
Name of shipping line/Airline filing the Bill of
Transhipment
Name and Address of exporter in Bangladesh
Name, address & Country of Overseas Consignee
Land Customs Station of entry into India
Vehicle Number on which goods will enter India (if
applicable)
Customs Station of exit from India
Vehicle Number on which goods will transit India ( if
applicable)
Name and Mobile number of the driver ( if applicable)
Container Number, if applicable
Details of goods
Sl. No. Description of | H.S code Quantity (in pes) Gross weight | CIF Value in
Marks & serial Goods or weight, as INR
Nos. relevant
I / We declare that the goods entered herein are for transit through India and shall not be diverted en-
route to India or retained in India. I/We undertake to bear the cost of electronic cargo tracking system for
the above trip. | / We further declare that all the entries made herein above are true and correct to the
best of my / our knowledge.
Signature of Shipping line/Airline or their Authorised representative
Part B
(to be filled by the Customs officer at the LCS)
Bill of Transhipment number
ECTS seal No.
I verify that the aforesaid container/Truck has been sealed with ECTS seal by me.
Signature / name of officer / designation / stamp / date
Part C
(to be filled by the Customs officer at the port/ Airport)
Manifest details: I certify that the cargo has reached from LCS (India) to
port/air cargo, as per trip report of the ECTS without any alert
of unauthorized un-sealing.
Signature / name of officer / designation / stamp / date
“Inserted vide Board’s approval dated 29.11.2018
a
Annexure-B
Bond
(Single/General)
(To be executed for Transhipment of Export Cargo from Bangladesh to third countries)
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
WHERE As the obligors have been permitted by the proper officer to execute transhipment operation of
Export Cargo from Bangladesh to third countries through specified Customs stations.
AND WHEREAS the Assistant/ Deputy Commissioner of Customs have given permission to enter into a
Bond for the purpose Section 54 of the Customs Act 1962 (hereinafter referred to as the “Act”), in respect
of such transhipment.
NOW THE CONDITIONS of the above written bond is such that, if we:
(1) comply with all the provisions of 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;
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
Ls
2.
Accepted by me this day of 20 , for and on behalf of the President of India.
(Assistant/Deputy Commissioner)
Signature and date
—
Schedule to the Bond
Un case of General Bond)
Name:
Bill of Value of | Debit | Credit | Balance | Remarks | Signature of the officer
Transhipment | the goods | (twice of bond along with full name and
No. and date in INR the value designation
value
of
goods)
qd) (2) (3) (4) (5) (6) (7)
