[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY,
PART-II, SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
Notification No. 51/2023-Customs (N.T.)
New Delhi, dated the 11 July, 2023

G.S.R. (E). - In exercise of the powers conferred by section 157 read with sub-section
(1) of section 54 and section 143AA of the Customs Act, 1962 (52 of 1962), the Central
Board of Indirect Taxes and Customs hereby makes the following regulations further to
amend the Transhipment of Cargo to Nepal under Electronic Cargo Tracking System
Regulations, 2019, namely: -

1. These regulations may be called the Transhipment of Cargo to Nepal under Electronic
Cargo Tracking System (Amendment) Regulations, 2023.

(2) They shall come into force on the day of their publication in the Official Gazette.
2. In the Transhipment of Cargo to Nepal under Electronic Cargo Tracking System
Regulations, 2019, for regulation 3, the following regulation shall be substituted, namely: –

"3. Application. - These regulations shall apply to the transhipment of cargo from the
ports of Kolkata, Haldia and Vishakhapatnam in India to -

(a) Birgunj in Nepal by rail;

(b) Batnaha in India by rail and from Batnaha to Biratnagar in Nepal by road; and

(c) Biratnagar in Nepal by rail.".

[F. No. 554/2/2014-SO(LC)]
(Harish Kumar)
Under Secretary to the Government of India

Note: The principal notification No. 68/2019-Customs (N.T), dated the 30th September, 2019
was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide
number G.S.R 704(E), dated the 30th September, 2019 and was last amended vide notification
No. 64/2020-Customs (N.T.), dated the 31st July, 2020 published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 484 (E), dated the 31st
July, 2020.