Circular No. 13/2025-Customs, Dated 08-04-2025
The Central Board of Indirect Taxes and Customs (CBIC), vide Circular No. 13/2025-Customs dated 08-04-2025, has rescinded Circular No. 29/2020-Customs dated 29-06-2020, which had earlier permitted the transshipment of export cargo originating from Bangladesh and destined for third countries through Indian Land Customs Stations (LCSs) to ports and airports, using containers or closed-bodied trucks. The rescission takes immediate effect.
However, it has been clarified that cargo which has already entered Indian territory in accordance with the provisions of the rescinded circular shall be allowed to exit the country following the procedures laid down therein. Stakeholders experiencing any difficulty in the implementation of the revised position may bring the same to the attention of the Board.
