News Flash
  • Presidential Award of Appreciation Certificates and Medals announced on the occasion of Republic Day, 2023 Click here
  • Revised Annual Calendar of Departmental Examinations for The Year 2022-23 Click here
  • Departmental Examination: Confirmation for Inspectors of Central Tax scheduled in February,2023 now postponed. The examination re-scheduled from 21.03.2023 to 24.03.2023.
  • WCO Certificates of Merit - International Customs Day 2023. Click here
  • SECURITY ADVISORY -reg. Click here
  • Inviting Nominations for the post of Inspector and Sub-Inspector in National Investigation Agency on deputation basis -reg. Click here| Forwarding Letter
  • Cyber Security Guidelines - reg. Click here
  • Draft Seniority list of Joint Commissioner of Customs & Indirect Taxes appointed/promoted against the vacancy year 2015-16. Click here
  • Press Release regarding declaration of date of online written examination of Customs Brokers Licensing Examination, 2023 under CBLR, 2018. Click here
  • Extension of Closing date of Notice Inviting applications for the post of Additional Assistant Director in various Directorates under CBIC on a deputation basis- Reg. Click here
  • Filling up of posts of Staff Car Driver in Enforcement Directorate on deputation basis-Reg. Click here| Enclosure
  • Recruitment against Sports Quota in the Central Tax & Customs Department Pune-2022-Corrigendum-reg. Click here
  • Customs (Assistance in Value Declaration of Identified Imported Goods) Rules, 2023 Rules | Circular
  • Publication of All Non-Tariff Measures (NTMs) along with Centralized Control Numbers (CCNs) in compliance with the 6th NCTF meetingClick Here
  • Notification issued to assign powers of Superintendent of Central tax to Additional Assistant Directors in DGGI, DGGST and DG Audit. Click here
  • Notification for Departmental Examination for promotion of Tax Assistants to the Grade of Executive Assistants of Central Taxes & Customs to be held in the month of March, 2023 Click here
  • Annual General Transfer 2023. Click here
  • General Election to the Legislative Assemblies of Gujarat and Himachal Pradesh, 2022- Last visit of EOs for preparation of Scrutiny Reports etc.-Reg. Click here
  • CBIC has notified Rules of Origin of India-Australia Economic Cooperation and Trade Agreement Click here for rules
  • Request for Expression of Interest (EOIs) for Empanelment of CAs/ICWAs for conducting Special Audit under Section 66 of the CGST Act, 2017 at CGST Audit-1 Commissionerate, Delhi Click here
  • Filling up of the post of Administrative Officer in the Customs & Central Excise Settlement Commission, Additional Bench, Mumbai - Regarding Click here
  • Press Release on decisions of 48th GST Council. Click here
  • International Customs Day Celebration 2023: Seeking nominations for the award of WCO Certificates of Merit Click here | Proforma
  • Marks of Deptt. Exam. for Inspectors of Central Tax held in 02.08.2022 to 05.08.2022 declared. Nodal Officers (Exam) may download marks-sheet along with forwarding letter from their e-Mail ID. Click here
  • Notification issued to extend the due date for furnishing FORM GSTR-1 for November 2022 for registered persons whose principal place of business is in certain districts of Tamil Nadu. Click here
  • Notification for Departmental Examination for promotion of Ministerial Officers to the Grade of Inspectors of Central Taxes, Inspectors of Customs (Preventive Officers) & Inspectors of Customs (Examiners) to be held in the month of February 2023. It also contains the Schedule, Syllabus, and Instructions for Examination along with the format (in Annexure II) for requesting Question Papers. The Notification can be viewed through this link - Click here
  • CBIC has issued Postal Export (Electronic Declaration and Processing) Regulations, 2022 in furtherance of ease of doing business Notification No. 103/2022-Customs (NT)|Notification No. 104/2022-Customs (NT)|Circular No. 25/2022
  • Recruitment against Sports Quota in the Central Tax & Customs Department Pune Click here
  • CGL Examination 2020- Final Zone Allocation of Inspector (CGST).   |   Annexure-I   |  
  • Master’s Degree Programme in Public Finance at the National Graduate Institute of Policy Studies (GRIPS) in Tokyo, Japan (2023-24).   |   Nomination Form   |   Proforma   |   Annexure-I   |   OM   |  
  • Circular on Deputation-Willingness for the post of Inspector at NACIN, Faridabad Click here
  • DGTS is organizing an open house meeting with interested communication agencies for” Selection of Communication Agency for CBIC's Taxpayer outreach programs on 01st December, 2022 Click here
  • CGL Examination 2020- Final Zone Allocation of Inspector (PO & Examiner) and TA.   |   Annexure-I   |   Annexure-II   |   Annexure-III   |  
  • Manner of processing and sanction of IGST refunds, withheld in terms of clause (c) of sub-rule (4) of rule 96, transmitted to the jurisdictional GST authorities under sub-rule (5A) of rule 96 of the CGST Rules, 2017 Click here
  • Departmental Examination for promotion to the grade of Tax Assistant in Directorate Cadre (CCA DGPM) of CBIC for the year 2022-23 Click here
  • Stenographer Examination 2020- Final Zone AllocationClick here | Annexture I | Annexture II
  • CBIC issued notifications to empower the Competition Commission of India to handle anti-profiteering cases under CGST Act, 2017 with effect from 01.12.2022 Click here
  • Filling up of posts in the Competition Commission of India and in CBN on deputation basis-Reg. Click here
View All

Transportation of Goods(Through Foreign Territory) Regulations, 1965

Notification No. 112-Cus.,dated 21st August,1965 as amended by Notification No.69-Cus.,dated 14th May,1966.

In exercise of the powers conferred by section 157 read with section 56 of the Customs Act, 1962 (52 of 1962), the Central Board of Excise and Customs hereby makes the following regulations, namely:-

1. Short title.-

These regulations may be called the Transportation of Goods (Through Foreign Territory) Regulations, 1965.

2. Application.-

These regulations shall apply to goods, whether imported or indigenous which are to be transported from one part of India to another through a route which lies partly over the territory of a foreign country.

3. Consignor to deliver a bill.-

(a) Whenever any goods to which these regulations apply are to be transported, the consignor of the goods shall make an entry to that effect by presenting to the proper officer a bill (in duplicate) in the form specified in Appendix A  to these regulations.

(b) Every such consignor shall, while presenting the bill, make and subscribe to a declaration at the foot thereof as to the truth of its contents. 

4. Permission to load goods, etc.-

No person-in-charge of a vessel shall permit the loading of such goods on a conveyance unless -

(a) the bill relating to them after approval by, and

(b) a written permission to load the goods from , the proper officer are received by him.

5. Execution of bond.-

Before any such goods are permitted to be loaded on the conveyance, the consignor or the person-in-charge of the vessel shall be required to execute a bond in such form and with such surety or sufficient security as the proper officer may demand, binding himself in an amount not exceeding the value of the goods.

6. Duties of the person-in-charge of the conveyance.-

(1) On receipt of the documents referred to in regulation 4, the person-in-charge of the conveyance shall prepare as many sets of Manifest (in triplicate) in the Form specified in Appendix B  to these regulations in respect of such goods as there are customs stations to be passed through on the route.

He shall, immediately on arrival at any customs station of delivery or re-entry, deliver a set of the manifest alongwith the bill or bills relating to the goods to the proper officer at the customs station.

(2) The proper officer shall, after making the necessary check, make an endorsement on the manifest, retain one copy of the manifest and return the other two copies to the person-in-charge of the conveyance.

(3) The person-in-charge of the conveyance shall retain one of the two copies for carrier"s record and present the other to the proper officer at the loading station.

(4) The person-in-charge of the conveyance carrying such goods shall not leave the customs station until a written permission has been given by the proper officer after checking the manifest presented to him under this regulation.

7. Delivery of bills at the destination station.-

The person-in-charge of the conveyance shall carry with him on the journey all the bills relating to the goods delivered to him and shall immediately on arrival at any customs station, deliver to the proper officer such of the bills as relate to the goods unloaded at that station.

8. Clearance of goods.-

Such goods, after being unloaded at any customs station, shall not be cleared unless the proper officer gives a written permission that all the goods so unloaded are entered in the bill or bills delivered to him under these Regulations.

9. Terms of the Bond.-

The condition of the bond to be executed under Regulation 5 shall be that if the person-in-charge of the conveyance or the consignor produces proof within a time stipulated in the bond or such extended time as the proper officer may permit that the goods have been produced before the proper officer at destination the bond shall be void; and if such proof be not furnished the executor of the instrument shall be liable to pay an amount equal to the export duty leviable on the goods and such penalty as may be adjudged or imposed by the proper officer under the Customs Act, 1962, the Imports and Exports (Control) Act, 1947 (18 of 1947) or the Foreign Exchange Regulation Act, 1947 (7 of 1947) and shall also be liable to forfeit the whole amount of the bond.

10. Execution of General Bond.-

Notwithstanding anything contained in these Regulations, the proper officer may permit the person-incharge of the conveyances or the consignor of goods to enter into a general bond in such form and with such surety or security as the proper officer may deem fit, in respect of transport of goods as above said to be effected from time to time.