When goods are imported from third countries by Nepal in transit through
India, the following procedure shall be observed :
I.(a)Transit of Nepalese imports, shall be allowed against import Licences
issued by His-Majesty's Government of Nepal wherever such licences are issued, and Letters ofCredit opened through a commercial bank in Nepal.
(b) In case of Nepalese imports for which there is no requiremel1t of import licence or Letter of Credit, the Royal Nepalese Consul Gen~ral, Deputy Consul General or Consul at Kolkata shall furnish the followilig certificate on 1he Import Containerised Cargo Declaration, hereinafter rcferred to as "ICCD".
"I have verified that the goods specified in this Declaration and of the quantity and value specified herein have been permitted to be imported by 11is Majesty's Government of Nepal without the requirement of import licence or letter of credit".
Signature & Seal
NOTE :- His Majesty's Government of Nepal shall arrange to supply through the Indian Embassy at Katmandu or directly to the Con1,missioner of Customs, Kolkata, the specimen signatures of official or officials who are authorized to sign import licences issued by His Majesty's Government of Nepal. It shall also arrange to have a copy each of the import licences, .wherever such licences are issued by it for such goods, sent directly to the Commissioner of Customs, Kolkata.
2. At the Indian port of, entry (hereinafter called the Customs House), the importer or his agent (hereinafter referred as the importer) shall present an ICCD containing the following particulars"
a) Name of the ship, Rotation number and Line number,
b) Name and address ofihe importer,
c) Number, description, marks and serial numbers of the packages, - d) Country of consignment and country of origin, if different,
e) Description of goods.
f) Quantity of goods,
g) Value of goods,
h) Import licence number and date,
i) Letter of credit number, date and name and address of issuing bank
j) A declaration, at the end in the following words :-
"I /We declare that the goods entered herein are for Nepal, in transit through India and shall not be diverted en-route to India, or retained in India.
I/We declare that all the entries made herein above are true and correct to the best of my/our knowledge and belief ". .
3. The ICCD shall be made in quadruplicate. All copies of ICCD along with the copy of bill of lading (non-negotiable copy), copy of invoice, copy of packing list and copy of the import licence issued by His Majesty's Government of Nepal, wherever issued, and a copy of the letter of credit, authenticated by a designated authority of HMGN or the issuifiE bank, shall be presented to the Customs House. The copy of the import licence and the letter of credit so presented shall be examined by the Customs House against the copy of the import licence and/or the statement of particulars of the letter of credit received directly from His Maje.sty's Government of Nepal. No other additiona! document may be asked for except where considered necessary for clearance of specific goods.
4. 4.The shipping agents shall submit an application for issue of a Transshipment Permit, hereinafter referred to as "TP" in prescribed forms (5 copies) along with copies of relevant parts of Import General Manifests (IGMs) to the Appraiser/Superintendent, as is being done under the existing procedure for transshipment of imports for goods destined to ICDs in India. As regards details of cargo in the application of transshipment, reference of relevant IGM may be made in the transshipment application by mentioning
"details as part/page-----------of IGM No----------- as enclosed".
5. Nepalese import goods in transit shall be covered by a bond and/or a bank guarantee, as may be acceptable to Indian Customs, to be furnished by the carrier to the satisfaction of the Commissioner of Customs, Kolkata for an amount equal to the India customs duties on'such goods. In the event . of the goods not reaching Nepal, irrespective of any other action contemplated in such case under the existing laws, the carrier shall pay to the Commissioner of Customs, Kolkata, the amount of duty secured by means of bank guarantee/cash security on such goods The said amount shall become payable forthwith on the receipt of a notice to the carrier issued by the Commissioner of Customs, Kolkata, after satisfying himself that the goods have not entered Nepal.
6. The shipping agents shall file another bond with the Indian Customs House at the port of entry, binding themselves to re-expoI1 containers within six months of their import into India.' The period of six months may be extended by the Deputy/ Assistant Commissioner of Customs. The shipping agents shall also submit an authorization from rhe carriers appointed for transportation of goods from port of entry to ICD Birgunj through Land Customs station (LCS) Raxaul, so that issuance of transshipment pennit and debiting of carrier's bond can be done simultaneously.
7. On receipt of the application from the shipping agent, the Appraiser I Superintendent shall check whether the name of carrier/shipping agent appears in the neg~tive list. Transshipment permit may be denied in case the name of shipping agent figures in the negative list.
8. In case the name of shipping agent does not figure in the negative list, the details furnished by the shipping agent in the transshipment form shall be scrutinized by the officer and matched with th,e declaration on the ICCD, and if these are found to be in order, the officer shall debit the bond of the carrier on the basis of value of the goods indicated in the ICCD. The number and date of the ICCD shall be recorded on the TP. After scrutiny of the transshipment form and debiting ofbond, the officer shall sign all the copies of TP and put a seal.
9. On arrival of the Nepalese containerized cargo, the Indian customs officer posted at the seaport, shall merely check the, Â“one-time-lock' of the container put on by the shipping agent or the carrier authorized by the shipping company. If found intact, the customs officer shall allow transportation of the containerized cargo, without examination, unless there are valid reasons to do otherwise. .
10. In case where the 'one-time-lock' on the container arriving at the seaport in India is found broken or defective, the Indian customs authorities shall make due verification of the goods to check whether the same are in accordance with the ICCD, put fresh 'one-time-lock' and allow the container to moue to the destination. The serial number of the new 'one-time-lock' shall be endorsed in the ICCD and the TP .
11. After the Customs House is satisfied as regards the checks contemplated in the preceding paragraphs, it shall endorse loading/despatch particulars of the goods on all copies ofTPs.
12. In case of any suspicion of pilferages, traffic-in-transit shall be subject to check by the Indian Customs during the period that the)' are in transit, as may be necessary
13. On arrival of the cargo by rail at Raxaul Land Custom station , following examination procedure will be followed:
(a) On arrival of the cargo, the Indian Customs authorities shall merely check the 'one- time-lock' of the container put on by the shipping agent or the carrier authorised by the shipping company or the customs authorities at the sea port or during the transit and so endorsed on the TP and, if found intact, shall approve for onward transmission of the containerized cargo, without examination of the cargo unless there are valid reasons to do otherwise.
(b) In case where the 'one-time-lock' 0( the container is found broken or defective, the Indian customs authorities at the railway station shall get the container grounded for making due verifications of the goods to check whether the goods are in accordance with the ICCD and conform to the import licence, wherever such licence is issued, and the letter of credit, Respective representatives of the concerned Carrier, Shipping Agents and importer shall be involved in the process of verifications.
c) If, on verification in presence of agencies listed in (b) above, the goods are found in accordance with the ICCD and conform to the impol1licence, wherever such license is issued, and the letter of credit, the Indian customs authorities at the Raxaul LCS shall put fresh 'one-time-Iock' and approve fo~ onward transmission of the container. The serial number of the new' one-time-lock ' shall be endorsed by the Indian customs authorities at the border railway station on the' TP'.
14. On arrival of traffic-in-transit at Raxaul LCS, the carrier shall present the original copy of the TP duly endorsed by the Indian Customs House of entry, to the Indian customs officer at the Rax:aul LCS, who shall compare the original copy with the d.uplicate received by him in .a sealed cover and will, after satisfying himself as regards the checks contemplated at sub-paragraphs (a), (b) and (c) above, endorse all the copies of the TPs. The goods in transit shall be allow-ed onward movement by rail only after clearance as above by the Indian customs officer at the Raxaul LCS.. The carrier shall, thereafter, through such measures as may be necessary, ensure that the goods cross the' border and reach Nepal
15. Indian customs officer at the Raxaul LCS will certify on the copies of the TP that goods have been allowed .transit into Nepal, The Indian customs officer shall then hand over the original copy of the TPs to the carrier and send the duplicate to the Indian Customs House at the 'port of entry, After the original TP is received back duly endorsed by the Nepalese customs officer, Raxaul LCS will forward the same to the customs authority at the port of entry (Customs House, Kolkata),
16. The copy of TP endorsed by the Nepalese Customs shall then be sent to Kolka1a Customs tor closure of manifest in respect of containers transported to ICD Birgunj. In case the carrier is not able to produce evidence of the export of goods to Nepal (to the satisfaction of Dy./ Assistant Commissioner of Indian Customs at Raxaul Railway LCS) and/or endorsed TPs are not produced within the 15 days the carrier's and the shipping agents bonds may be-enforced