Duty-free treatment for harvested fish and export recognition for foreign-landed catches under customs rules. Special provision applies to fish harvested by an Indian-flagged fishing vessel beyond territorial waters of India. Such fish may be brought into India free of duty, and fish landed at a foreign port may be treated as export of goods, subject to rules. The Board may make regulations for entry, declaration, custody, examination, assessment of duty, clearance, transit and transhipment of harvested fish.