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By
Taxscan Team - On January 15, 2021 4:53 pm
The Central Board of Indirect Taxes and Customs (CBIC) notified the waiver of Bank Guarantee for Transhipment of Import & Export Cargo via Sri Lanka and Bangladesh.
The CBIC has received the representations that Customs authorities at some ports are insisting that ship owners provide Bank Guarantee for carriage of EXIM containers for transhipment from East Coast to West Coast ports, via Colombo.
It is seen that Circular No.45/2005, dated November 24, 2005 waives the requirement of execution of bank guarantee for the purpose of transhipment in respect of Carriers of containerized cargo, who are handling more than 1000 TEUs as import containers in a financial year.