Extension of the jurisdiction of the Customs Act, 1962 and the Customs Tariff Act, 1975 to whole of the EEZ and Continental Shelf under the Territorial Waters, Continental Shelf, Exclusive Economic Zone and other Maritime Zones Act, 1976-reg

Customs Act Jurisdiction Extended to India's EEZ and Continental Shelf; Mineral Oils Subject to Central Excise Duties.

The jurisdiction of the Customs Act, 1962, and the Customs Tariff Act, 1975, has been extended to cover the entire Exclusive Economic Zone (EEZ) and Continental Shelf of India. This extension applies to the prospecting, extraction, or production of mineral oils, including petroleum and natural gas. Mineral oils extracted or produced in these areas and brought to the mainland will not be considered imports, thus exempt from customs duties. Similarly, goods supplied from the mainland to these areas for related activities are not considered exports and do not qualify for export benefits. However, goods brought from other countries to these areas are treated as imports and subject to customs duties. Mineral oils produced in these zones are considered produced in India and are subject to central excise duties.