High Seas Sale registration requires a notarized contract and prescribed documents, with registration proof mandatory for import clearance. Import consignments on a High Seas Sale basis require submission of an original or authenticated Bill of Lading, original notarized HSS contract, original bank attested invoice and an authority letter to the Deputy/Assistant Commissioner. The HSS contract must be notarized on or before filing the Import General Manifest and the notarization date is used for Customs registration; no amendments are allowed after registration. The import assessment group will verify genuineness, register approved HSS contracts and retain copies. A prior Bill of Entry may be filed but proof of HSS registration must be produced at assessment or examination or out of charge will be withheld.
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Provisions expressly mentioned in the judgment/order text.
High Seas Sale registration requires a notarized contract and prescribed documents, with registration proof mandatory for import clearance.
Import consignments on a High Seas Sale basis require submission of an original or authenticated Bill of Lading, original notarized HSS contract, original bank attested invoice and an authority letter to the Deputy/Assistant Commissioner. The HSS contract must be notarized on or before filing the Import General Manifest and the notarization date is used for Customs registration; no amendments are allowed after registration. The import assessment group will verify genuineness, register approved HSS contracts and retain copies. A prior Bill of Entry may be filed but proof of HSS registration must be produced at assessment or examination or out of charge will be withheld.
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