Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs
North Block, New Delhi
Dated 22nd December 2017
To,
The Principal Chief Commissioners/Chief Commissioners
The Principal Commissioners/Commissioner of Customs
Sir / Madam
Subject: Customs procedure for export of cargo in containers and closed
bodied trucks from ICDs/CFSs through Land Customs Stations (LCSs) – Reg.
References have been received from various Ministries, trade associations and
leading exporters regarding long queues of export trucks at borders and
inordinate delays in export of cargo through Petrapole.
2. Earlier, the Board had issued Circular 18/2002-Cus dated 13th March 2002
as amended by Circular 61/2003 dated 18th July 2003 with a view to decongest
border points, minimize interventions at the border and provide speedier
clearance to exports to neighboring countries. The references received have
highlighted the need to revamp the procedures for providing improved clarity,
taking into account EDI facilities, and ensuring uniformity in implementation by
commissionerates.
2.1 During the course of review of the subject circular, cognizance has also
been taken of the Note Verbale from the High Commission of Bangladesh in India
as well as bi-lateral discussions during the Joint Group of Customs meeting in
Dhaka on 23rd – 24th August 2017 seeking that India operationalize cross border
trade by road through Gede LCS as a means of decongesting Petrapole border and
providing speedier clearance.
3. The Board has also taken into consideration the upcoming bi-lateral
project being implemented under the auspices of the Asian Development Bank,
pursuant to the Memorandum of Intent signed between India & Nepal dated 6th June
2017. Under the project, transit cargo from Kolkata to Nepal and vice versa
shall be transported under Electronic Cargo Tracking System (ECTS). As a part of
the project, facilities for locking / unlocking ECTS seals will be provided at
Kolkata Port and at the border points of Raxaul, Jogbani and Sonauli.
Commissioner of Customs, Kolkata (Port) shall be issuing a public notice
regarding the procedures to be followed for ECTS services1
4. Now, the Board has decided to leverage the introduction of this new
technology being provided under “Managed Service Provider” system to monitor and
facilitate transshipment of consignments sealed at ICDs/CFSs and destined for
export to Nepal or Bangladesh. Exporters opting to avail the facility for export
of goods to Bangladesh or Nepal may do so through the following ICDs / CFSs
w.e.f. 2 15th April 2018:
Sl. No |
Name of ICDs |
Name of LCSs |
1 |
i. Inland Container Depots (ICDs) in Kanpur in the state of Uttar
Pradesh
ii. ICD, Durgapur, West Bengal |
a. Raxaul,
b. Jogbani,
c. Sonauli,
d. Petrapole and
e. Gede |
2 |
CFSs as specified by the Chief Commissioner of Customs, Kolkata |
For exports through Petrapole and Gede |
4.1 The exporters will be required to bring goods meant for export to the
designated ICD/CFSs, and file a Shipping Bill on EDI. The Shipping Bill shall be
assessed as per EDI/RMS procedures. Three copies of the Shipping Bill shall be
printed (including one transference copy). The original of the Shipping Bill
shall be retained by the ICD while one copy (transference copy) shall be carried
with the cargo by the driver in a sealed envelope to the LCS of exit. The
triplicate copy shall be retained by the exporter. The goods to be exported
shall be stuffed in a closed body truck or container, as is convenient to the
exporter, and sealed with ECTS seal. The ECTS seal number shall be recorded in
all the copies of Shipping Bill. The custodians shall be responsible for
obtaining the ECTS seal from the MSP managing the transit project for Nepal
cargo for this purpose.
4.2 At the LCS, the transference copy of Shipping Bill shall be submitted by
the driver to the proper officer of Customs. The Customs Officer shall verify
the trip report through the ECTS web application and where no alert of any
unauthorized un-sealing is found, he shall record the same in the transference
copy of the Shipping Bill and put his name, signature, date and retain the same
at the LCS for record. The officer shall remove the ECTS e-seal and allow the
movement of the container/close body truck, as the case may be, across the
border for export. Simultaneously, the originating ICD/CFS shall view the same
trip report on the ECTS web application and where no alert of any unauthorized
un-sealing is found, he shall take a print of the same and attach it with the
original Shipping Bill along with his name, signature and date.
4.3 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 and such container/truck shall be
subjected to 100% examination. If any deviation from the Shipping Bill or
invoice is detected during examination, adjudication proceedings may be
initiated. The Assistant/Deputy Commissioner of Customs at the originating
ICD/CFS may take appropriate action under the Customs Act including raising a
demand on the custodian, equal to the export duty, Drawback and/or any other
export incentives, in respect of the export goods, in addition to any other
action that is required to be taken against the exporter. The matter shall also
be reported to the jurisdictional Commissioner of GST for recovery of taxes.
5. Based upon experience gained from the pilot project, the facility shall be
expanded to all other ICDs in the bordering states of Uttar Pradesh and West
Bengal and following land customs stations on a date to be specified:
A. India-Nepal border (a) Nepalgunj, (b) Panitanki
B. India-Bangladesh border (a) Ghojadanga (b) Mahadipur (c) Dawki
C. India-Bhutan (a) Jaigaon (b) Darranga
6. Circular 18/2002- Cus dated 13th March 2002 as amended by 61/2003 dated
18th July 2003 shall stand superseded with effect from 4 15th April 2018.
7. Difficulties, if any, faced in the implementation of this circular should
be brought to the notice of the Board
8. Hindi version follows.
(Temsunaro Jamir) Joint Commissioner (ICD) F. No.550/05/2011 -LC
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