CBIC / GST notification 73/2025-Customs (N.T.) · 04 Nov 2025
Official title
73/2025-Customs (N.T) : Transhipment of Cargo to Nepal under Electronic Cargo Tracking System (Amendment) Regulations, 2025 by amendment of Principal Notification No. 68/2019-Customs (N.T.) dated 30th September, 2019
Official record
Open source pageSummary
The Central Board of Indirect Taxes and Customs amends the regulations for the transhipment of cargo from India to Nepal. These regulations apply to cargo movement from the ports of Kolkata, Haldia, and Vishakhapatnam. The cargo moves to Birgunj in Nepal by rail. It also moves to Batnaha in India by rail and then to Biratnagar in Nepal by road. The cargo moves to Biratnagar in Nepal by rail. It also moves to the Indian Customs Yard at Jogbani in India by rail and then to Biratnagar in Nepal by road. These regulations take effect on the date of publication in the Official Gazette.
Key dates
Who is affected
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART-II, SECTION 3, SUB-SECTION (i)] GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
Notification No.73/2025-Customs (N.T.)
New Delhi, dated the 4^th^ November, 2025
G.S.R. ……. (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:-
"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 Secretary to the Government of India
Note: The principal notification No. 68/2019-Customs (N.T), dated the 30^th^ 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 30^th^ 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 11^th^ July, 2023.
