F. No.CBEC-170550/2/2018-LAND CUSTOM SECTION-CBEC

Government of India

Ministry of Finance

Department of Revenue

Central Board of Indirect Taxes & Customs

To,

All Principal Chief Commissioners/Chief Commissioners of Customs

All Principal Chief Commissioners/Chief Commissioners of Customs (Preventive)

All Principal Chief Commissioners/Chief Commissioners of CGST & Customs

All Principal Directors General/Directors General under CBIC

Subject: Amendment in Circular No. 29/2020-Customs dated 22.06.2020 for allowing transshipment of Bangladesh export cargo to third countries through Air Cargo Complex, Kempegowda International Airport, Bengaluru - reg.

Representations have been received from stakeholders for permitting transhipment of Bangladesh export cargo to third countries through Air Cargo Complex, Kempegowda International Airport, Bengaluru by amending Circular 29/2020-Customs dated 22.06.2020.

1. 1 The aforesaid Circular No. 29/2020-Customs dated 22.06.2020 as amended vide Circular No. 03/2023-Customs dated 07.02.2023 allows inter alia transhipment of Bangladesh export cargo through Kolkata Air Cargo and Delhi Air Cargo. The goods loaded on containers/ closed bodied trucks enter India from LCS Petrapole, move by road to Kolkata Air Cargo or Air Cargo Complex, Delhi from where they are airlifted and transported to third countries. It has been represented to allow this movement through Air Cargo Complex, Kempegowda International Airport, Bengaluru also, for better cargo evacuation and improved logistics efficiency.

2. In view of above and considering recommendations of concerned Ministries of the Government of India, it has been decided to further amend Circular No. 29/2020-Customs, as amended vide Circular No. 03/2023-Customs dated 07.02.2023, by inserting after paragraph 3A, a new paragraph, i.e. Para 3B:-

"3B. Transhipment of goods by road from LCS Petrapole to Air Cargo Complex, Kempegowda International Airport, Bengaluru is also allowed with effect from 15.07.2024 following the procedure prescribed in the aforesaid Circular, until further direction from the Board."

3. Hindi version follows.

Yours faithfully,

(Megha Bansal)

Under Secretary (Land Customs)