Customs procedure for export of cargo in containers and closed bodied trucks from ICDs/CFSs through Land Customs Stations (LCSs) – Reg.
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....ceived 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 18 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 Commissionerate. 2.1 During the course of review of the subject circular, cognizance has also been taken o....
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....hrough the following LCS: (i) Raxaul; (ii) Jogbani; (iii) Sonauli; (iv) Nepalganj (v) Panitanki; (vi) Petrapole; (vii) Gede; (viii) Ghojadanga; (ix) Mahadipur; (x) Fulbari (xi) Changrabandha; and (xii) Jaigaon 2 All ICDs For export of goods in containers by Rail to Bangladesh through Gede and Petrapole. 3 CFSs as specified by the Chief Commissioner of Customs, Kolkata. For export of goods 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....
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.... 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. Circular 18/2002- Cus. d....
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