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Dated: 09.04.2025

The Central Board of Indirect Taxes and Customs (CBIC), under the Ministry of Finance, has issued Circular No. 13/2025-Customs dated April 8, 2025, effectively rescinding Circular No. 29/2020-Customs concerning the transshipment of export cargo from Bangladesh to third countries through Indian Land Customs Stations (LCSs).

Background:

Previously, Circular No. 29/2020-Customs, issued on June 29, 2020, allowed for the transshipment of Bangladeshi export cargo to third countries via Indian LCSs and onward movement to ports or airports in containers or closed-bodied trucks. This facilitation was aimed at supporting regional trade and improving logistical connectivity.

Key Update:

As per the latest directive in Circular No. 13/2025-Customs:

  • The provisions of Circular No. 29/2020-Customs have been rescinded with immediate effect.
  • Export cargo from Bangladesh that has already entered Indian territory prior to this rescission will be permitted to exit India following the procedures outlined in the now-rescinded circular.

Implications:

  • Operational Impact: No new transshipments under the rescinded circular will be allowed going forward.
  • Policy Clarity: The CBIC’s decision aims to streamline or re-evaluate cross-border logistics and transit operations involving third-country exports from Bangladesh via India.
  • Transitional Provision: Existing cargo within India is safeguarded under the previously applicable rules, avoiding disruption to ongoing shipments.

Guidance to Stakeholders:

CBIC has invited feedback on any challenges faced during the implementation of this new directive and has assured prompt attention.

For trade stakeholders, customs officials, and logistics providers, this update signals a shift in India’s facilitation of third-country exports via land borders, and stakeholders are advised to monitor further policy developments closely.

In case you face any issues related to Indirect Tax-Customs, GST, Foreign Trade Policy (FTP), Arbitration matters and Central Licensing and related advisory matters in India then please feel free to get in touch with SJ EXIM Services.

We offer Legal advice and litigation support in matters related to Indirect Tax-Customs, FTP, other Indirect Tax matters & Arbitration law, all sorts of Central licensing and related matters. Come and explore the new way of doing business with us!

1. The views expressed are based on the interpretation of the relevant information/documents, applicable law, and government policy and there is no assurance that a court or tribunal or regulatory body or other governmental authority may not interpret it differently.
2.  We are not responsible for updating or revising this article on account of any change in law or interpretation thereof or a change in events or circumstances informed or occurring after the date of this article unless specifically requested for it.
3. Our advice should not be taken or used out of context or reproduced for any other purpose or transaction. Views expressed in this update are strictly personal, based on our understanding of the underlying law.
4. We are not responsible for any injury, loss or cost arising to any person who refers to this update and acts or refrains from any act accordingly. We would suggest that detailed legal advice must be sought before relying on this update.

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