TaxTMI 
TaxTMI 
Procedure for a Pilot on Transhipment of Export Cargo from Bangladesh to third countries through Land Customs Stations (LCSs) to Kolkata Port / Airport, in containers or closed bodied trucks – Reg.
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....es through Land Customs Stations (LCSs) to Kolkata Port / Airport, in containers or closed bodied trucks - Reg. References have been received from trade and industry for permitting transit of export cargo from Petrapole to Kolkata Port and Nhavasheva Ports / Kolkata Airport for better cargo evacuation and to improve logistics efficiency of the region. 2. The matter has been examined. Section 54 of the Customs Act, 1962 allows for transhipment of goods through India, for which the Board is empowered to prescribe a form - "Bill of Transshipment" and a procedure. Before prescribing the procedure by way of a Regulation, it has been decided that a Pilot Program will be initiated for a period of six months, to gain experience and obtain fee....
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....Port/ air cargo through which the cargo is meant to be transshipped and state the destination port or airport of discharge. No cargo meant for discharge in India is permitted to be brought in the same truck/container/wagon, carrying the transhipment cargo; (v) the Bill of Transshipment shall be presented in triplicate to the proper officer (Superintendent of Customs) for permission; (vi) While presenting the Bill of Transshipment, the authorised representative of the shipping line or Airline shall produce an Electronic Cargo Tracking System (ECTS) seal for sealing the closed body truck or container, as the case may be. The seal number shall be declared on the Bill of Transshipment; (vii) The ECTS seal shall be pro....
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....stoms; the proper officer shall check the ECTS web application for seal integrity and if there is no alert regarding unauthorized unsealing, the ECTS seal shall be removed and returned to the person-in-charge of the conveyance. (xii) The Proper Officer shall permit the goods to be loaded on board the aircraft or vessel, as the case may be, by recording his order on the Bill of Transshipment; (xiii) The details of the Sea or Air manifest (export manifest) shall be recorded on the Bill of Transshipment as well as uploaded on the ECTS web application upon which a "Trip Report" will be generated at the Port or Airport and LCS for record. The Transshipment Bond can then be duly credited or cancelled, as the case may be. There w....
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....ned in India. I/We undertake to bear the cost of electronic cargo tracking system for the above trip. I / We further declare that all the entries made herein above are true and correct to the best of my / our knowledge. Signature of Shipping line/Airline or their Authorised representative Part B (to be filled by the Customs officer at the LCS) Bill of Transhipment number ECTS seal No. I verify that the aforesaid container/Truck has been sealed with ECTS seal by me. Signature / name of officer / designation / stamp / date Part C (to be filled by the Customs officer at the port/ Airport) Manifest details: I certify that the cargo has reached from ....
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.... in respect of such transhipment. NOW THE CONDITIONS of the above written bond is such that, if we: (1) comply with all the provisions of 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 payable under the said Act, in respect of such goods; Then the above written bond shall be void and of no effect otherwise the same shall remain 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 ....