Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

Issues related to carriage of coastal cargo from one Indian port to another port in foreign going vessels/coastal vessels through foreign territory

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ents, Custodians/ Customs Cargo Service Providers, Trade Associations / Chamber of Commerce, Members of the RAC/ PGC and the Public is invited on the above subject. 2. Central Board of Indirect Taxes and Customs (CBIC) has received references in relation to different issues Concerning coastal movement such as movement of coastal goods through foreign territory, use of EXIM containers for carrying coastal goods, use of local or domesticated containers for transportation of EXIM cargo. 3. The issues have been examined by the Board and after careful consideration, it has been decided as follows: 3.1 Movement of Coastal Goods through foreign territory of Sri Lanka Bangladesh: a) kind attention is invited to Sea Cargo Manifest .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... vement of coastal goods through foreign territory, CBIC has decided to harmonise the procedure for movement of Containerized Coastal Goods, or vehicles and other class of non-containerised Coastal Goods to be specified from time to time (herein after referred as coastal goods), whether or not calling at any port in these countries, subject to the following conditions: Procedure : (i) The consignor of the coastal goods intended for movement from one port in India to another Indian port through the foreign territories of Sri Lanka or Bangladesh, as well as Person-in-charge of the vessel shall follow the procedure stipulated in Transportation of Goods (Through Foreign Territory) Regulations, 1965. The consignor of the said goods shall n .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... er sides of the containers. Further, the containers shall be sealed with tamper proof one-time bottle seal or e-seal before being loaded on to the vessel. (v) Non-containerised cargo shall also be allowed to be loaded on to the vessel provided it is clearly marked on the goods or the packing thereof For Coastal Carriage through foreign territory to make it easily identifiable. (vi) The Master of the vessel shall not permit the loading of such coastal cargo unless the Bill [in the form specified in Appendix A to Transportation of Goods (Through Foreign Territory) Regulations, 1965] duly passed along with the permission of the proper officer to load the coastal goods is received by him. On receipt of the documents, the master shall pr .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... eave if the Master or his Agent submits such surety or security as he may consider necessary in respect of the containers for which the seals are found to be tampered with. (xii) In case of any tampering of seals or any discrepancy, the matter shall be reported to the Deputy/Assistant Commissioner, who may adjudicate the matter after issue of show cause notice. The procedures as applicable for non-coastal cargo will apply mutatis mutandis to deal with such situation. (xiii) Notwithstanding anything mentioned above, no goods, export of which is prohibited under the Customs Act, 1962 or any other law in force, shall be allowed to be transited through foreign territory under this procedure. (xiv) The ressels carrying coastal goods may .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ary measure. 3.2.3 As the Central government s impetus is to promote the coastal shipping, Board hereby permits the use of containers availing benefit of notification No. 104/94 dated 16.03.1994 for the purpose of carrying domestic cargo during the stipulated period of 6 months or the extended period as may be allowed pending re-export of the same. 3.2.4 Further, as a consequence to the permission given in foregoing para, there should not be such condition in the bond submitted for availing the benefit under notification No. 104/94 dated 16.03.1994, which restricts the use of the containers for carrying domestic cargo after importation. 3.3. Use of local or domesticated containers for transportation of EXIM cargo: 3.3.1 Boar .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ally procedural. The customs clearance procedure for the import or export of the containers whether empty or laden would remain same for imported containers or locally manufactured or domesticated ISO containers. In other words, there would not be any requirement of filing Bill of Entry (under section 46) or Shipping Bill (section 50) for locally manufactured or domesticated ISO containers similar to international containers imported temporarily (circular No. 31/2005-Cus., dated 25-7-2005 refers). . (iii) However, the shipping lines should intimate to the Customs the number and identification particulars of the locally manufactured/domesticated containers to be moved outside the country or to be re-entered into the country; (iv) The e .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates