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Core Purpose

The Central Board of Indirect Taxes and Customs amends the Transhipment of Cargo to Nepal under Electronic Cargo Tracking System Regulations, 2019.

Detailed Summary

The Ministry of Finance (Department of Revenue), Central Board of Indirect Taxes and Customs, through Notification No. 73/2025-Customs (N.T.) and G.S.R. 816(E) dated 4th November, 2025, in exercise of powers conferred by section 157 read with sub-section (1) of section 54 and section 143AA of the Customs Act, 1962 (52 of 1962), has enacted the Transhipment of Cargo to Nepal under Electronic Cargo Tracking System (Amendment) Regulations, 2025. These regulations come into force on their publication date in the Official Gazette. The amendment specifically substitutes regulation 3 of the principal Transhipment of Cargo to Nepal under Electronic Cargo Tracking System Regulations, 2019. The revised regulation 3 specifies that these regulations apply to the transhipment of cargo from the Indian ports of Kolkata, Haldia, and Vishakhapatnam to: (a) Birgunj in Nepal by rail; (b) Batnaha in India by rail and from Batnaha to Biratnagar in Nepal by road; (c) Biratnagar in Nepal by rail; and (d) Indian Customs Yard, Jogbani in India by rail and from Indian Customs Yard, Jogbani to Biratnagar in Nepal by road. The principal notification No. 68/2019-Customs (N.T.), dated 30th September, 2019 (G.S.R 704(E)), was last amended by notification No. 51/2023-Customs (N.T.), dated 11th July, 2023 (G.S.R. 498 (E)).

Full Text

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-04112025-267383 EXTRAORDINARY PART II-Section 3-Sub-section (i) PUBLISHED BY AUTHORITY No. 730] NEW DELHI, TUESDAY, NOVEMBER 4, 2025 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 4th November, 2025 No.73/2025-Customs (N.T.) G.S.R. 816(E). — 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 following regulations further to amend the Transhipment of Cargo to Nepal under Electronic Cargo Tracking System Regulations, 2019, namely:- 1. These regulations may be called the Transhipment of Cargo to Nepal under Electronic Cargo Tracking System (Amendment) Regulations, 2025. (2) They shall come into force on the day of their publication in the Official Gazette. 2. In the Transhipment of Cargo to Nepal under Electronic Cargo Tracking System Regulations, 2019, for regulation 3, the following regulation shall be substituted, namely: "3. Application. - These regulations shall apply to the transhipment of cargo from the ports of Kolkata, Haldia and Vishakhapatnam in India to - (a) Birgunj in Nepal by rail; (b) Batnaha in India by rail and from Batnaha to Biratnagar in Nepal by road; (c) Biratnagar in Nepal by rail; and (d) Indian Customs Yard, Jogbani in India by rail and from Indian Customs Yard, Jogbani to Biratnagar in Nepal by road.". [F. No. 554/2/2014-SO(LC)] MEGHA BANSAL, Under Secy. Note: The principal notification No. 68/2019-Customs (N.T), dated the 30th September, 2019 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R 704(E), dated the 30th September, 2019 and was last amended vide notification No. 51/2023-Customs (N.T.), dated the 11 July, 2023 published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i) vide number G.S.R. 498 (E), dated the 11th July, 2023. Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.

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