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GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
(CENTRAL
BOARD OF INDIRECT TAXES AND CUSTOMS)
Notification 16/2020-Customs
(N.T.)
Dated 21st February, 2020
2 Phalguna, Saka 1941
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)
| Part A
To be filed by the consignor of the goods or the carrier of the goods or their authorised agent |
Name of the consignor and address
Telephone No.
Email-id
GSTIN (if
applicable) |
|
Name of consignee and address
Telephone No.
Email-id |
|
| Port of exit in India |
|
| Port of entry into Bangladesh
|
|
| Port of exit in Bangladesh
|
|
| Port of re-entry into India
|
|
| Details of goods |
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) |
| |
|
|
|
|
|
|
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.) |
Part B
(to be filled by the customs officer at the customs
station of exit in India) |
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) |
Part C
(to be filled by the customs officer at
the port of entry in Bangladesh) |
| Serial no. of the electronic lock & seal (s): |
|
| Registration No. of Vehicle (s)/ truck(s): |
|
Allowed further movement to the port of exit in Bangladesh.
(Signature and stamp of the Customs Officer) |
Part D
(to be filled by the customs officer at
the port of exit in Bangladesh) |
Allowed to exit Bangladesh.
(Signature and
stamp of the Customs Officer) |
Part E
To be filled by the customs officer at the port of
re-entry in India
(strike whichever is not applicable) |
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) |
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, oursuccessors, 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 payab le 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 rema in 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:
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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[F. No. 484/50/2019-LC]
(Pramod Kumar)
Director
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