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Core Purpose

Amends transshipment regulations to eliminate fees for applications regarding imported goods at all customs stations.

Detailed Summary

This notification by the Central Board of Indirect Taxes and Customs amends the Goods Imported (Conditions of Transshipment) Regulations, 1995, utilizing powers granted by sections 157, 54(3), and 158 of the Customs Act, 1962. The new regulations are titled the Goods Imported (Conditions of Transshipment) Regulations, 2025, and will be effective from their date of publication in the Official Gazette. The key amendment involves the substitution of regulation 5 in the 1995 regulations. The new regulation 5, titled "Payment of fees," stipulates that no fees will be levied for applications concerning the transshipment of imported goods at any customs station. The principal 1995 regulations were originally notified via Notification No. 61/1995 (N.T.) on 28th September, 1995.

Full Text

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-24042025-262663 EXTRAORDINARY PART II-Section 3-Sub-section (ii) PUBLISHED BY AUTHORITY No. 1825] NEW DELHI, THURSDAY, APRIL 24, 2025/VAISAKHA 4, 1947 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 24th April, 2025 No. 30/2025-Customs (N.T.) S.O. 1858(E).— In exercise of the powers conferred by section 157, read with sub-section (3) of section 54 and section 158 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 Goods Imported (Conditions of Transshipment) Regulations, 1995, namely:- 1. Short title and commencement - (1) These regulations may be called the Goods Imported (Conditions of Transshipment) Regulations, 2025. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Goods Imported (Conditions of Transshipment) Regulations, 1995, for regulation 5, the following regulation shall be substituted namely "5. Payment of fees – No fees shall be charged in respect of applications for transshipment of the goods imported for all customs stations." [F. No. 450/91/2024- Cus.-IV] DHANANJAY SINGH, Under Secy. Note: The principal regulations were published in the Gazette of India, Extraordinary, Part II, Section 3 Sub-section (i) vide Notification no. 61/1995 (N.T.) dated the 28th September, 1995.

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