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Circular No. 09/2024-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 09th July, 2024
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 Directors General/Directors General under CBIC
Madam/Sir,
Subject: Amendment in Circular No. 29/2020-Customs dated 22.06.2020 for allowing
transshipment of Bangladesh export cargo to third countries through Air Cargo Complex,
Kempegowda International Airport, Bengaluru – reg.
Representations have been received from stakeholders for permitting transhipment of
Bangladesh export cargo to third countries through Air Cargo Complex, Kempegowda International
Airport, Bengaluru by amending Circular 29/2020-Customs dated 22.06.2020.
1.1 The aforesaid Circular No. 29/2020-Customs dated 22.06.2020 as amended vide Circular No.
03/2023-Customs dated 07.02.2023 allows inter alia transhipment of Bangladesh export cargo
through Kolkata Air Cargo and Delhi Air Cargo. The goods loaded on containers/ closed bodied
trucks enter India from LCS Petrapole, move by road to Kolkata Air Cargo or Air Cargo Complex,
Delhi from where they are airlifted and transported to third countries. It has been represented to allow
this movement through Air Cargo Complex, Kempegowda International Airport, Bengaluru also, for
better cargo evacuation and improved logistics efficiency.
2. In view of above and considering recommendations of concerned Ministries of the
Government of India, it has been decided to further amend Circular No. 29/2020-Customs, as
amended vide Circular No. 03/2023-Customs dated 07.02.2023, by inserting after paragraph 3A, a
new paragraph, i.e. Para 3B:
“3B. Transhipment of goods by road from LCS Petrapole to Air Cargo Complex,
Kempegowda International Airport, Bengaluru is also allowed with effect from 15.07.2024
following the procedure prescribed in the aforesaid Circular, until further direction from the
Board.”
3. Hindi version follows.
Yours faithfully,

(Megha Bansal)
Under Secretary (Land Customs)
circular no 09 2024 dated 09 jul 2024 | iKargos