The CBIC vide Notification No. 36/2025-Customs dated May 23, 2025, amended the 1994 Customs notification to include a new transit route at Raxaul, adding a railway line connecting Raxaul (India) and Birganj (Nepal). This facilitates rail-based traffic-in-transit between the two nations, in accordance with the India-Nepal Treaty of Transit dated June 1, 2023.
In exercise of the powers conferred by clauses (b) and (c) of sub-section (1) of section 7 of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes and Customs hereby makes the following further amendments in the notification of the Government of India, Ministry of Finance (Department of Revenue), No. 63/1994-Customs (N.T.) dated the 21st November, 1994, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), vide number S.O. 830 (E), dated the 21st November, 1994, namely: –
In the said notification, in the Table, against serial number 6 relating to land frontier of Nepal, against item (19) in column (3) relating to Raxaul, in column (4), after the entry (c), the following entries shall be inserted, namely: –
| (1) | (2) | (3) | (4) |
| “(d) Railway line connecting Raxaul in India and Birganj in Nepal.”. |
Explanation: The traffic-in-transit route via rail through Raxaul would be as per Treaty of Transit between India and Nepal dated the 1st June, 2023.
The Notification can be accessed at: https://a2ztaxcorp.com/wp-content/uploads/2025/05/csnt-36-2025.pdf
