Duty-free import of fish and export treatment for foreign-landed catch under customs rules and regulations.

Fish harvested by an Indian-flagged fishing vessel beyond territorial waters may be brought into India free of duty, and fish landed at a foreign port may be treated as export of goods, subject to prescribed rules and conditions. The Board may make regulations for entry, declaration, custody, examination, assessment of duty, clearance, transit, and transhipment in respect of such fish.

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