Clarification in relation to applicability of provisions of Customs Act to Cruise Tourism-reg.

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..... Block New Delhi, dated the 4th October, 2018 To All Principal Chief Commissioner/Chief Commissioner of Customs/ Customs (Preventive), All Principal Chief Commissioner/ Chief Commissioner of Customs and GST, All Principal Commissioner/ Commissioner of Customs/ Customs (Preventive) Sub: Clarification in relation to applicability of provisions of Customs Act to Cruise Tourism-r .....

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..... customs duty and Customs will go by the self-assessment and declaration of cruise vessels regarding consumption of products including alcohol and on payment of appropriate duty thereon. (iii) Domestic passengers sailing on domestic sector are not entitled to buy any duty-free products on the Cruise Ship and in case where such passengers make any on board purchases, they will have to pay appro .....

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..... any of the Indian ports would not attract customs duties. 3. Any difficulties faced by field formations pertaining to above issues may kindly be referred to the Board. Yours faithfully, (Maninder Kumar) OSD (Cus IV) - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TM .....

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