Coastal Goods – Procedures and statutory obligations outlined in various circulars issued by the Central Board of Indirect Taxes and Customs in respect of movement of coastal goods across the ports – Reg. - Customs - Public Notice No. 26 / 2024

OFFICE OF THE PRINCIPAL COMMISSIONER OF CUSTOMS (PREVENTIVE) CHENNAI CUSTOMS ZONE CUSTOM HOUSE, NO. 60, RAJAJI SALAI, CHENNAI 600001 File No. GEN/PSO/VESL/49/2024-PG-O/O PR COMMR-CUS-PREV-CHENNAI Date : 06-06-2024 Public Notice No. 26 / 2024 Sub : - Coastal Goods Procedures and statutory obligations outlined in various circulars issued by the Central Board of Indirect Taxes and Customs in respect of movement of coastal goods across the ports Reg. ********* Enquires and verifications conducted among various stakeholders involved in the movement of coastal goods across the Indian ports, operating from Chennai, indicated lapses in mandatory procedures to be followed by the respective stakeholder. With an objective to sensitize the trade of the various procedures involved and for the uniform compliance of the same, a complied list of the Circulars issued by the CBIC/CBEC has been mentioned below. The applicable notifications have been mentioned in those Circulars. Sl. No. CBIC/CBEC Reference No. Subject 1 Circular No. 58/1997-Cus Procedure for collection of duty on ship stores consumed during coastal run. 2 Circular No. 15/2002-Cus dt. 25.02.2002 Carriage of coastal cargo from one Indian port to another port in foreign going vessels. 3 Circular No. 14/2016-Cus dt. 27.04.2016 Carriage of coastal cargo from one Indian port to another port in vessels carrying out coastal run. 4 Circular No. 8/2019-Cus dt. 26.02.2019 1. Carriage of coastal cargo from one Indian port to another port in foreign going vessels/coastal vessels through foreign territory; 2. Use of imported containers for carrying Domestic cargo 3. Use of local or domesticated containers for transportation of EXIM cargo. All stakeholders are required to strictly abide by the Circulars as applicable to them. Any person who is required to deliver arrival manifest or departure manifest may also comply with Sea Cargo Manifest and Transhipment Regulations, 2018. Furthermore, the requirement of E-way bill and various registration/licenses wherever required under this law/other laws shall also be complied with. Kishor S. Additional Commissioner