Nepalese goods are also exempt from the Additional duty (CVD) of Customs vide Notification No. 85/98-Cus. dt. 5-11-98 (as amended), on a parity with the goods manufactured by the Indian Small Scale Industries. Import of third country origin goods from Nepal is prohibited vide Notification No. 9/96-Cus.(NT),dt. 22-1-1996, barring a few exceptions specified therein.
The bi-lateral Treaty of Transit with India governs transit facility for Nepalese Trade with other countries. Pursuant to this, Nepalese goods can be exported and imported through the Sea port of Kolkata and, after passing the Indian territory, can be moved through the 7 mutually agreed routes ( Land Customs Stations ) on the border ,viz. Sonauli, Barhni, Nepal Ganj Road, Gauriphanta, Tikonia, Jarwa and Banbasa, notified under Notification No. 63/94-Cus. (NT), dt. 21-11-94. In both the cases, the goods have to be accompanied by a Customs Transit Declaration (CTD) and transported along the inland routes specified by the Government of India in this regard.
For the trade with China, Gunji in the District of Pithoragarh in Uttarakhand has been specified under the Notification No. 63/94-Cus. (NT), dt. 21-11-94.
The Commissionerate having jurisdiction over state of U.P. & Utrakhand with Headquarters at Lucknow functions under the administrative control of Commissioner of Customs, assisted by 03 Addl./Joint/Deputy/Assistant/Commissioners. The preventive Commissionerate draws its Gr. B, C and D staff from Central Excise Commissionerates of Allahabad, Lucknow, Kanpur, Agra and Meerut zone.