Page 61 - ELT_1st July 2020_Vol 373_Part 1

Customs Circulars and Public Notices

Transhipment of export cargo from Bangladesh to third
countries through Land Customs Stations (LCSs) —
Procedure under Circular No. 42/2018-Cus. to continue
Subject : Procedure for Transhipment of Export Cargo from Bangladesh to
third countries through Land Customs Stations (LCSs) to
Port/Airport, in containers or closed bodied trucks - Regarding.
The undersigned is directed to refer to Circular No. 42/2018-Customs,
dated 2nd Nov. 2018 [2018 (362) E.L.T. (T40)], which was issued to facilitate
exports of Bangladesh to third countries, via transhipment through India. It
provides detailed procedure of transhipment, in terms of Section 54 of the
Customs Act, 1962 (hereinafter referred as the “Act”), from LCS to Port/Aircargo
as listed below :

S. From (LCS) To (Port/Aircargo)
No.
1. LCS Petrapole By road to :
(i) Kolkata Port
(ii) Aircargo complex, Kolkata
(iii) Nhavasheva Port
2. (i) LCS Petrapole By rail to Nhavasheva Port
(ii) LCS Gede/Ranaghat
2. Through the aforesaid Circular, transhipment facility was introduced
on pilot basis to gain experience and obtain feedback from industry, so as to
frame a facilitative regulation with adequate safeguards. The aforesaid Circular
has been extended from time to time, and the last extension was granted till 30th
June, 2020 vide letter No. 550/02/2018-LC, dated 5th Feb., 2020 [2020 (371) E.L.T.
(T34)].

EXCISE LAW TIMES  1st July 2020  61