The Central Board of Indirect Taxes and Customs (CBIC) has notified regulations for Transhipment of Cargo to Nepal under Electronic Cargo Tracking via issuing Notification.

The Notification Stated as, “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 regulations further to amend the Transhipment of Cargo to Nepal under Electronic Cargo Tracking System Regulations, 2019.”

These regulations may be called the Transhipment of Cargo to Nepal under Electronic Cargo Tracking System (Amendment) Regulations, 2023. They shall come into force on the day of their publication in the Official Gazette.

In the Transhipment of Cargo to Nepal under Electronic Cargo Tracking System Regulations, 2019, for regulation 3, the following regulation shall be substituted, namely: –

  1. Application. – These regulations shall apply to the transhipment of cargo from the ports of Kolkata, Haldia and Visakhapatnam 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.