The Indian Customs border check-post of Banbasa was created on 01.11.1958
and its jurisdiction was spread over two tehsils, namely Khatima and Champawat
of the then Nainital and Almora districts respectively, of erstwhile Uttar Pradesh.
This LCS had also been looking after the Central Excise work of this area which has
been taken back from this unit w.e.f. 01.04.1970, and now it is functioning only as
Land Customs Station. The nearest city of Nepal is Mahendra Nagar which is about
08 Km from the Customs check-post. The road connecting Banbasa (India) with
Mahendra Nagar (Nepal) passes through the Sharda Barrage, Banbasa which was
built in 1928 by the then British Government. Currently, the vehicular movement
through this barrage is restricted, in three ways. i) vehicles having total load of
upto 10 MTs only, are allowed to pass, ii) movement of vehicles is allowed only for
seven hours a day i.e. from 06.00 to 08.00 hrs., 10.00 to 12.00 hrs., 14.00 to 16.00
hrs. and 18.00 to 19.00 hrs. iii) Because the road in the barrage is too narrow, only
one way movement of four wheeled vehicles is allowed at a time. This LCS is EDI
enabled from 21.05.2018 to facilitate Customs clearances.